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ACCOUNTS 


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FARM  ACCOUNTS 


A  MANUAL  FOR  FARMERS 


AND    THOSE    DESIRING    A 


Simple   Method   of   Keeping  Accounts 


PREPARED        FOR        THE        CLASSES       OF       THE       SCHOOL       OF       AGRICULTURE 

UNIVERSITY       OF        MINNESOTA,       AND       ADAPTED       TO 

HIGH    SCHOOLS    AND    BUSINESS    COLLEGES 


J.  A.  YYE 

II 

Secretary  of  the  Agricultural  Department  of  the  University  of  JVIiij»;i^sota, 
and  Author  of  Creamery^  4cc'ovnHng  '.     >  ;  ■ 


SECOND  EDITION 


PUBLISHED  BY  THE  AUTHOR 

ST.  ANTHONY  PARK 

ST.  PAUL,  MINN. 

1910 


Copyrighted  1906  by  J.  A.  Vye 


•  ••        • 


#♦. -^ 


To  the  younoT'  men  and  women  on  the  farm,  who  are 
struggling  with  nature  to  yield  up  her  treasures,  this 
.    book  is  affectionately  dedicated  by  the  author. 


25456# 


PREFACE 


Ever  since  the  latter  part  of  the  fifteenth  century,  when 
the  Venetian  traders,  the  greatest  merchants  of  their  time, 
evolved  a  system  of  double  entry  book  keeping,  the  subject 
of  accounting  has  grown  in  breadth  and  importance  until 
to-day  no  business  of  any  extent  is  successfully  carried  on 
without  the  aid  of  a  perfect  system  of  accounting.  Even 
the  small  trader  in  the  country  village  recognizes  its  im- 
portance, while  the  farmer  has  hardly  begun  to  appreciate 
the  benefits  that  may  be  derived  from  a  thorough  under- 
standing of  his  transactions  gained  only  by  a  sj^stem  of 
accounts. 

Most  of  the  efforts  to  adapt  or  improve  the  various 
methods  of  keeping  accounts  have  been  along  lines  em- 
ployed by  the  great  business  concerns  in  our  large  cities. 
The  tendency  of  the  modern  bookkeeping  development  has 
been  to  reduce  the  labor  of  the  dealer  who  employs  clerks 
and  special  book  keepers  to  look  after  the  details  of  his 
business. 

With  the  soil  replete  with  the  food  for  vegetable  life, 
there  seemed  to  be  little  necessity  for  careful  husbandry; 
but  as  successive  jears  of  tillage  depleted  the  earth  of  its 
richness  the  need  for  more  knowledge  of  farming  became 
apparent.  With  this  depletion  came  man's  determination 
to  know  more  of  nature  and  with  the  progress  of  civili- 
zation he  has  had  better  opportunities  for  advancing.  He 
is  learning  that  business  success  depends  upon  the, ability 
to  act  at  the  proper  time ;  that  this  ability  is  only  acquired 
by  gaining  a  complete  insight  into  every  detail  of  his 
affairs.  He  must,  therefore,  keep  accounts.  He  must  be 
thoroughly  familiar  with  every  phase  of  every  enterprise 


FAEM    ACCOUNTS. 


he  undertakes.  If  he  is  not,  his  decisions  are  not  based 
upon  understanding,  but  upon  chance.  Some  feeble  at- 
tempts have  been  made  to  adapt  a  system  to  his  needs  but 
only  where  the  transaction  involved  was  great  enough  to 
warrant  the  employment  of  a  special  book  keeper  has  suc- 
cess been  apparent.  And  these  records  were  made  more 
with  a  view  of  accounting  for  the  wages  due  employees, 
purchases  made,  and  monies  received  from  the  sale  of 
products  than  for  determining  profit  and  loss  on  production. 

This  book  is  an  attempt  to  provide  a  system  of  account- 
ing directly  applicable  to  all  farm  conditions;  so  simple 
that  any  man  of  ordinary  ability  can  apply  it;  and  so 
short  that  its  value  as  a  time-saver  will  at  once  be  apparent. 
The  data  used  as  examples  were  taken  from  the  operation 
of  a  farm  in  this  state.  Nothing  has  been  changed  for  the 
sake  of  appearances.  All  the  problems  of  farm  account- 
ing resulting  from  actual  experience,  have  here  been  faith- 
fully met,  and  the  many  vexatious  details  that  must  be 
carefully  considered  and  heeded  have  been  handled  in  a 
way  that  will  appeal  to  all  who  have  tried  to  accomplish 
the  same  results  without  knowing  how  it  should  be  done. 
Even  the  preliminary  practice  work,  such  as  cash,  personal 
account  with  a  neighbor,  business  account  with  poultry, 
etc.,  is  taken  from  actual  life  and  represents  everyday 
transactions  without  any  adornment  to  make  them  appear 
as  if  on  dress  parade.  In  short,  the  data  are  real,  live  actual 
records  from  the  farm  put  into  form  as  a  guide  to  the 
farmer  desiring  to  know  how  to  keep  an  accurate  account 
of  his  business.  The  day-book,  the  journal,  and  the  cash- 
book  usually  considered  indispensable  to  complete  account- 
ing are  discarded,  and  the  records  made  direct  on  cards, 
which  combine  all  the  essential  features  of  the  foregoing 
books  and  the  ledger  as  well.  The  essential  features  of  this 
work  have  been  used  in  the  class  room  for  a  number  of 
years  with  much  greater  success  than  when  the  older 
methods  combining  the  use  of  the  journal,  day-book,  cash- 
book,  and  ledger  were  used. 

In  the  preparation  of  this  volume   grateful   acknowledg- 


FARM    ACCOUNTS. 


ment  is  made  of  the  untiring  efforts  of  Mr.  C.  L.  Bingham, 
a  student  in  the  College  of  Agriculture,  in  collecting  and 
arranging  material  for  this  work  and  in  preparing  forms, 
etc.,  for  the  printer,  and  to  Mr.  F.  B.  Headley,  and  Mr.  E. 
C.  Parker  both  of  the  Agricultural  Division  who  have  also 
given  material  assistance  in  supplying  data  taken  from 
actual  farm  operations. 

Grateful  acknowledgment  is  made  to  The  Bureau  of  Sta- 
tistics of  the  United  States  Department  of  Agriculture  for 
the  collection  of  valuable  data  here  used.  Without  such  a 
comprehensive  assemblage  of  facts  concerning  farm  opera- 
tions this  work  would  not  be  possible.  To  W.  M.  Hays,  As- 
sistant Secretary  of  the  National  Department  of  Agricul- 
ture I  Avish  to  express  my  most  grateful  thanks  for  help  and 
constant  encouragement. 

St.  Anthony  Park,  St.  Paul,  Minn.,  May  1,  1906. 


INTRODUCTION 


This  system  provides  for  the  use  of  properly  ruled  cards 
5x8  inches  in  size  to  be  kept  in  a  cabinet  or  box,  and  but 
one  account  written  on  each  card.  It  is  based  on  the 
double  entry  system — an  equality  of  debits  and  credits  in 
the  ledger.  This  is  advocated  as  the  best  for  farmers  be- 
cause it  is  comprehensive.  It  considers  the  entire  business 
aspect  of  the  farm.  It  does  not  confine  itself  to  a  few 
selected  financial  operations.  AYithout  considering  all 
matters  pertaining  to  his  affairs,  a  farmer  cannot  gain  the 
exact  knowledge  so  necessary  in  determining  the  proper 
thing  to  do.  To  rise  above  the  realm  of  chance,  he  must 
know. 

However,  if  he  doesn't  know,  and  what  is  worse,  doesn't 
care,  and  won't  try  to  know,  let  him  consent  at  least  to 
keep  a  Cash  Account.  This  will  surely  be  the  torch  to 
lighten  the  way  to  a  better  and  more  complete  understand- 
ing of  his  affairs. 

The  Unit  system,  with  cards  ruled  and  used  as  in  the 
illustrations  which  follow,  most  nearly  meets  the  demand 
for  a  convenient  plan  of  farm  accounting.  The  cabinet  or 
box  in  which  the  cards  are  kept  furnishes  a  permanent  and 
secure  place  convenient  for  instant  use  or  reference.  The 
classifications  can  be  made  to  suit  the  needs  of  any  farm. 
Closed  accounts  are  placed  by  themselves  so  that  nothing 
but  open  accounts  are  at  the  front  for  daily  use.  For 
learning  the  principles  of  accounting,  the  Unit  system  as 
here  illustrated,  has  proven  both  in  private  and  class  work 
to  be  more  adequate  and  clear  in  every  way  than  the  old 
book  plan,  while  the  elimination  of  unnecessary  processes 
makes  it  the  most  convenient  and  practical  in  every  day 
work. 


FARM    ACCOUNTS. 


The  cards  used  in  making  a  complete  business  record  on 
the  farm  depend  on  the  number  and  nature  of  the  enterprises 
to  be  carried  on.  These  consist  of  principal  and  auxiliary 
forms  numerous  enough  to  make  easy  the  keeping  of  a  clear 
and  comprehensive  record. 

In  the  illustrations  which  follow  the  principal  card  form 
is  the  Original  Entry  Farm  Ledger.  On  this  form  ac- 
counts are  kept  showing  the  debits,  credits,  and  balances, 
pertaining  to  each  department  of  the  business  and  to  each 
person  dealt  with  on  account.  The  auxiliary  forms  are 
the  Statement  Card  used  for  inventories,  trial  balance, 
and  business  and  financial  statements;  Report  Card  used 
for  memoranda  showing  the  labor  time  given  the  various 
enterprises  and  the  yield  and  consumption  b^^  quantity  of 
such  products  as  yield  themselves  to  such  form  of  record; 
Dairy  Statement  Card  used  to  record  the  weight  of  milk 
given  by  each  cow  at  a  milking ;  and  the  Feeding  Statement 
Card  used  to  record  the  weight  and  value  of  feeds  fed  to 
live  stock. 

The  Hibbard  family  consists  of  man,  wife,  boy  19,  boy 
11,  girl  17,  and  girl  15  years  of  age.  The  girls  go  to  school 
in  the  village,  driving  in  during  good  weather  2^  miles, 
otherwise  boarding  in  town.  The  young  boy  goes  to  the 
district  school.  Father  and  youngest  daughter  sick  during 
February  and  March,  1904.  Older  boy  helps  father  run 
the  farm.  Makes  money  chiefly  from  dairying.  Has  cream 
separator  and  makes  and  sells  butter  in  winter;  in  summer 
sells  milk  at  creamery  at  so  much  per  pound  for  butter  fat. 
Most  of  his  neighbors  send  milk  to  the  city  at  8c  per  gallon 
\n  summer  and  10c  in  winter.  He  has  about  100  acres  in  cul- 
tivation ;  pasture  37  acres ;  meadow  14.77  acres. 

Has  good  house  heated  by  furnace ;  good  barn,  machinery, 
etc;  piano  and  good  furniture. 


CONTENTS. 


"Ploughing,"   (Illustration) Frontispiece. 

Preface    vii 

Introduction    xi 

Students'  Cash  Account 1 

Personal  Account 10 

Business  Account    20 

Complete  Set  of  Accounts 27 

Complete  Business  Record 35 

Practice  Work,  January 38 

Open  Ledger    46 

"Returning  To  The  Fold,"   (Illustration) 67 

Closed  Ledger   78 

"The  Escaped  Cow,"   (Illustration) 96 

Practice  Work,  February  and  March 97 

Practice  Work,  April,  May  and  June Ill 

Weights  of  the  Bushel 133 

Materials  used  in  Farm  Accounts 135 

Statutes  Governing  Weights  and  Measures  in  Minnesota 139 

Pedigree  and  Note  Form , 141 

Answers  to  Preliminary  Work 142 


FARM  ACCOUNTS, 


CHAPTER  I. 

STUDENT'S    CASH    ACCOUNT. 

The  principles  of  accounting  are  easiest  learned  by  prac- 
ticing the  record  of  business  transactions  which  are  familiar. 
Every  student  at  school  necessarily  spends  money.  The 
charges  for  the  various  items  of  school  expense,  as  board, 
books,  book  rent,  and  for  such  incidentals  as  clothing,  sta- 
tionery, postage,  car  fare  and  entertainment,  require  the  fre- 
quent handling  of  money.  The  amounts  thus  spent  by  each 
student  are  important  matters  for  record.  Because  these 
things  are  familiar  to  all,  our  first  lesson  illustrates  the 
proper  manner  of  writing  an  account  of  cash  receipts  and 
expenditures  while  at  school. 

HOW  TO  RULE  PAPER  FOR  AN  ACCOUNT. 

An  account  may  be  written  on  any  clean  sheet  of  paper  of 
suitable  size,  if  properly  ruled.  For  example  a  sheet  of  let- 
ter or  examination  paper  may  be  ruled  as  follows :  Draw  a 
double  head  line  across  the  paper  one  to  two  inches 
below  the  top.  Then,  beginning  at  the  left-hand  edge,  meas- 
ure in  to  the  right  five-eighths  of  an  inch,  and  from  this 
point  three-eighths  of  an  inch  further  in,  and  draw  perpen- 
dicular lines  through  each  of  these  points  of  measurement 
from  the  double  head  line  to  the  bottom  of  the  sheet.  From 
the  right-hand  edge  of  the  paper  measure  in  to  the  left 
three-eighths  of  an  inch,  then  five-eighths  of  an  inch  further 
in,  then  three-eighths  of  an  inch  further,  then  five-eighths 
of  an  inch  further,  drawing  perpendicular  lines  through  each 

"Economy,  not  grasping  stinginess,  leads  to  success." 


FARM  ACCOUNTS. 


of  these  points  of  measurement,  as  on  the  left  side,  making 
the  second  and  fourth  lines  double.  These  measurements 
ma3'  be  varied  somewhat  as  the  size  of  the  paper  requires. 
They  will  give  the  neatest  appearance  in  the  majority  of 
cases  and  present  a  sheet  similar  to  the  page  of  an  account 
book. 

HOW   THE   RECORD   IS   MADE. 

The  illustration  shows  how  the  transactions  of  Student 
No.  1  during  October  should  be  entered  in  the  account.  The 
heading,  "Cash,"  is  written  at  the  top  of  the  page.  The  rul- 
ings have  divided  the  page  into  columns  which  are  to  be  used 
as  shown  in  the  illustration.  The  year  is  written  in  small 
figures  at  the  top  of  the  left-hand  column.  As  transactions 
occur,  the  name  of  the  month  is  written  in  the  left-hand  col- 
umn, the  day  of  the  month  in  the  narrow  column  on  its  right, 
an  explanation  in  the  wide  column,  and  the  amount  in  dol- 
lars and  cents  in  one  of  the  two  money  columns  at  the  right- 
hand  side  of  the  page.  These  money  columns  are  divided 
into  two  parts.  The  wider  part  on  the  left  is  used  for  that 
part  of  the  amount  expressed  in  dollars,  while  the  narrow 
part  to  its  right  is  used  for  that  part  of  the  amount  ex- 
pressed in  cents. 

It  is  fundamental  that  the  student  should  understand  at 
the  beginning  how  to  determine  in  which  of  the  money  col- 
umns the  amount  which  the  transaction  involves  should  be 
entered.  He  should  think  of  "cash"  as  a  person,  and  of  the 
account  as  being  his  account  with  a  person  named  "Cash." 

With  the  idea  in  mind  as  just  stated,  when  the  account 
is  opened,  any  money  on  hand  is  given  over  to  "Cash"  and 
"Cash"  is  therefore  in  debt  for  it.  When  money  is  received 
for  labor,  from  home  or  from  any  other  source,  "Cash"  be- 
comes indebted  for  each  amount  as  received.  This  estab- 
lishes the  principle  that  an  account  should  he  debited  tvith 
what  it  receives.     By  custom  the  left-hand  column  is  used 

No  great  work  worthy  of  praise  or  memory  but  came  out  of  a  poor 
cradle. — Dr.  Johnson. 


FARM  ACCOUNTS.  3 


for  the  debit  amounts.     The  abbreviation  "Dr.''  is  used  to 
signify  debit. 

Since  a  debtor  reduces  the  amount  of  his  indebtedness  by 
such  amounts  as  he  returns  or  pays  out  in  favor  of  the  one 
who  credits  him,  it  follows  that  ^^an  account  should  he  credited 
with  ichat  it  gives.''  When  money  is  paid  out  the  record 
should  be  so  made  that  payments  will  stand  by  themselves 
in  contrast  to  the  amounts  received. 

By  custom  the  amounts  of  payments  are  placed  in  the 
right  hand  money  column.  The  abbreviation  "Cr."  is  used 
to  signify  credit. 

BALANCING. 

It  is  a  business-like  custom  to  go  over  a  cash  account  at 
stated  times  to  determine  its  balance.  This  balance  is  the 
difference  between  the  debit  and  credit  sides  of  the  account, 
and  should  be  exactly  equal  to  the  amount  of  cash  on  hand. 
In  the  affairs  of  a  student  it  is  good  practice  to  balance  the 
cash  account  at  the  end  of  each  month.  The  illustration 
shows  a  correct  entry  for  every  transaction  during  October 
in  the  first  student's  account,  and  the  balance  of  cash  left 
over  for  his  use  in  November.  The  illustration  and  the 
memorandum  of  transactions  for  October  should  be  care- 
fully studied.  The  student  should  be  able  from  this  study 
to  tell  readily  in  class  what  transactions  should  be  debited 
and  what  credited  during  the  month  of  October. 

PRACTICE   WORK. 

Rule  a  sheet  according  to  the  foregoing  directions  for  rul- 
ing.    It  will  then  resemble  the  illustration.     Beginning  with 


Note. — Cash  simply  represents  value,  and  is  not  necessarily  a 
value.  It  is  a  medium  of  exchang-e.  All  the  cash  you  have  should 
therefore  be  held  as  in  debt  to  you  until  you  have  paid  it  out. 


Note. — A  cash  account  shows  the  amount  of  cash  received  and 
cash  paid  during  a  certain  time.  As  it  is  impossible  to  pay  more  cash 
than  is  received,  it  follows  that  if  at  any  time  the  amount  shows  that 
there  is  a  difference  between  the  total  amount  received  and  the  total 
amount  paid,  this  difference  should  be  equal  to  the  amount  of  cash 
on  hand.     It  is  customary  to  speak  of  this  difference  as  a  "balance." 

"The  sorrow  of  today  brings  the  smile  of  tomorrow.** 


FARM  ACCOUNTS. 


the  cash  balance  left  over  from  October,  make  entries  for  all 
the  November  transactions,  and  balance  the  account  at  the 
close  of  the  month,  as  is  done  in  the  illustration.  In  like 
manner  make  a  correct  account  for  each  succeeding  month 
for  the  school  year,  beginning  each  with  the  balance  left  on 
hand  from  the  next  preceding  month.  When  the  first  stu- 
dent's account  has  been  completed,  make  out  the  accounts 
for  those  which  follow. 

STUDENT  NO.  1,  SCHOOL  YEAR  1902  03. 

Oct.  1,  cash  on  hand  |50.63;  paid  for  railroad  fare  |o.04; 
street  car  fare  5c ;  drayage  of  trunk  25c ....  Oct.  2,  paid 
school  fees  as  follows:  Hospital  fee  50c;  board  |12.00; 
deposit  |5.()0;  incidental  fee  |1.50.  . .  .Oct.  4,  bought  note 
book  15c;  drawing  paper  5c;  pencil  5c.  . .  .Oct.  6,  paid  for 
soap  10c;  shoebrush  15c;  car  fare  10c....Oct.  7,  lecture 
tickets  |1.50.  . .  .Oct.  9,  sold  Sergeant's  stripes  50c.  . .  .Oct. 
12  paid  for  car  fare  20c ;  church  contribution  5c ...  .  Oct.  13, 
paid  for  postage  6c.  . .  .  Oct.  18,  paid  for  tablet  5c;  postage 
8c;  class  colors  25c.  . .  .  Oct.  20,  paid  for  fruit  25c.  . .  .Oct. 
22,  paid  for  key  ring  5c ...  .  Oct.  26,  paid  church  contribution 
25c ....  Oct.  27,  paid  for  pocket  comb  5c ;  tie  50c ;  car  fare 
10c Oct.  31,  paid  for  map  10c;  clothing  72c;  books  |3.20. 

Nov.  2,  paid  for  car  fare  15c.  .  .  .  Nov.  4,  paid  for  composi- 
tion paper  5c ...  .  Nov.  5,  paid  for  board  |12.85 ....  Nov.  9, 
paid  for  cleaning  watch  |1.50;  car  fare  25c.  . .  .Nov.  11,  paid 
for  postage  4c. .  .  .Nov.  13,  paid  for  tablet  25c ;  entertainment 
10c....Nov.  14,  paid  for  car  fare  10c;  lecture  25c;  lunch 
10c.  . .  .Nov.  17  paid  for  car  fare  10c;  pencil  5c;  barber  25c 
Nov.  21,  paid  for  lecture  tickets  75c;  car  fare  10c;  lunch 
15c.  . .  .Nov.  22,  paid  for  shoe  repairs  60c;  tablet  5c.  . .  .Nov. 
24,  paid  for  money  order  25c ;  car  fare  20c ....  Nov.  25,  re- 
ceived from  home  |46.00.  ...Nov.  27,  paid  for  school  supplies 
48c;  car  fare  10c.  . ..  Nov.  28,  paid  for  Sergeant's  stripes  50c. 

Dec.   1,  paid  for  watch   chain  fl.OO;   cuff  buttons   50c; 

"Discontents  arise  from  our  desires  oftener  than  from  our  needs." 


FARM  ACCOUNTS. 


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glasses  13.50 ;  physician  $4.75 ;  car  fare  20c Dec.  2,  paid 

car  fare  10c Dec.  4,  paid  for  board  |12.30;  postage  10c; 

"He  that  pelts  every  barking  dog  must  pick  up  a  great  many  stones.** 


FARM  ACCOUNTS. 


received  for  work  f  1.38.... Dee.  6,  paid  for  judging  book 

11.05 ;  tablet  6c ;  clothing  37c Dec.  7,  paid  for  car  fare  15c 

Dec.  8,  paid  for  money  order  57c;  car  fare  10c;  tablet 

5c;  pictures  30c Dec.  9,  paid  for  pencil  holder  15c.  . . . 

Dec.  11,  received  for  use  of  lecture  ticket  10c;  paid  for  iron 
25c ;  Prohibition  League  15c ....  Dec.  12,  paid  for  spread  7c ; 

car  fare  lUc Dec.  15,  paid  for  neckties  |1.00 ;  collars  25c ; 

fruit  25c;  horse  book  |1.00;  car  fare  15c;  received  money 
order  22c Dec.  18,  paid  subscription  to  Breeders'  Ga- 
zette for  one  year  fl.OO;  confectionery  10c;  fountain  pen 

|1.80 Dec.  19,  paid  for  railroad  ticket  home  and  return 

16.70;  car  fare  10c. 

Jan.  1,  bought  present  for  mother  75c ....  Jan.  2,  received 
from  home  |12.00;  paid  for  board  |7.79;  car  fare  5c;  inci- 
dental fee  |1.50;  expenses  at  stock  sale  95c.  . .  .Jan.  3,  paid 
for  account  books  35c ;  ruler  5c ... .  Jan.  5,  paid  for  postage 
20c.... Jan.  8,  bought  note  book  5c.... Jan.  11,  paid  for 
rent  of  apron  5c ...  .  Jan.  12,  paid  for  shoe  strings  5c ;  black- 
ing 10c;  matches  2c;  car  fare  10c.  . .  .Jan.  14,  paid  for  ink 
10c ....  Jan.  17,  paid  for  confectionery  10c ;  car  fare  10c .... 
Jan.  20,  paid  for  eraser  5c.... Jan.  21,  paid  Y.  M.  C.  A. 
dues  fl.OO. . .  .Jan.  25,  paid  for  dinner  15c;  car  fare  5c. 

Feb.  1,  paid  for  clothing  fl.OO;  car  fare  5c Feb.  2,  paid 

for  pictures  50c;  picture  holder  10c;  sundries  42c;  car  fare 
10c ....  Feb.  5,  paid  car  fare  10c ....  Feb.  8,  paid  for  car  fare 

10c;   peanuts  5c.  . .  .Feb.  11,  paid  Y.  M.  C.  A.  dues  50c 

Feb.  14,  received  from  home  |12.00 ;  paid  for  board  |12.16 
Feb.  16,  paid  for  trunk  rope  39c;  fruit  5c;  barber  25c; 
literary  society  5c;  car  fare  10c.  . .  .Feb.  23,  paid  for  pencils 

7c;  tablet  10c;  clothing  |2.00 Feb.  24,  paid  for  postage 

31c ....  Feb.  25,  paid  class  dues  20c ;  envelopes  5c ;  received 
from  home  |20.00;  loaned  to  room-mate  |5.00. 

Mar.  1,  paid  car  fare  10c Mar.  12,  paid  for  board  |11.48 ; 

received  for  military  books  35c ;  Sergeant's  stripes  50c .... 

Mar.  13,  paid  for  Britton's  Manual  |2.00 Mar.  16,  paid 

for  belt  25c;   barber  25c;   candy  10c;   car  fare  10c.  . .  .Mar. 

He  who  is  afraid  of  doing  too  much,  always  does  too  little. — Hubbard. 


FARM  ACCOUNTS. 


17,  received  for  trunk  rope  15c ;  paid  for  basket  ball  tickets 
15c ;  lunches  45c ;  car  fare  35c ....  Mar.  18,  received  from 
room  mate  amount  loaned  him  on  Feb.  25  |5.00;  paid  for 
fruit  15c. . .  Mar.  19,  received  from  secretary  deposit  f8.80; 
paid  for  test  tubes  6c. . .  .Mar  20,  paid  for  collars  25c;  car 
fare  20c;  clothing  50c;  railroad  ticket  home  |5.01. 

STUDENT  NO.  2,  SCHOOL  YEAR  OF  1902-03.  . 

Oct.  1,  cash  on  hand  |38.10 ;  paid  for  railroad  fare  |4.18 ; 
car  fare  5c;  headache  capsules  25c;  penknife  50c;  drayage 
for  trunk  25c ....  Oct.  2,  paid  for  board  and  school  fees 
120.00;  parasol  75c;  curtain  65c;  ribbons  38c;  sundries 
20c;  napkins  52c;  car  far  10c;  postage  4c.... Oct.  3,  paid 
for  botany  note  book  15c ;  car  far  5c ...  .  Oct.  5,  paid  for 
postage  3c. . .  .Oct.  6,  paid  for  stationery  30c;  postage  10c; 
literary  society  tax  5c;  eraser  5c;  note  book  5c. . .  .Oct.  9, 
paid  for  trunk  storage  25c.  . .  .Oct.  10,  paid  for  ruler  5c;  tab- 
let 5c ... .  Oct.  12,  paid  for  car  fare  10c ;  church  collection 
10c.  . .  .Oct.  13,  paid  for  lecture  course  ticket  75c;  pocket 
book  48c;  cap  75c;  lunch  10c;  car  fare  10c....Oct.  19, 
paid  car  fare  5c. . .  .Oct.  20,  paid  for  class  colors  25c;  col- 
lar 5c;  emery  bag  5c. . .  .Oct.  25,  paid  for  sewing  box  15c.  . . . 
Oct.  26,  received  from  brother  |15.00 ;  paid  for  car  fare  10c ; 
collection  5c.  . .  .Oct.  27,  clothing  $1.40;  sewing  book  55c; 
tape  line  5c. 

Nov.  3,  paid  for  postage  10c;  pens  5c;  Y.  W.  C.  A.  dues 
25c;  board  |12.85.  . .  .Nov.  5,  paid  for  account  books  50c.  . . . 

Nov.  6,  paid  Y.  W.  C.  A.  6c Nov.  9,  paid  for  car  fare  10c; 

collection  5c. . .  .Nov.  10,  paid  for  postage  4c;  cotton  5c.  . . . 
Nov.  13,  paid  for  entertainment  ticket  10c ....  Nov.  16,  paid 

car  fare  10c. . .  .Nov.  17,  paid  for  postage  2c Nov.  23, 

paid  for  car  fare  5c;  collection  5c;  publication  society  25c; 
Nov.  24,  paid  for  postage  2c.... Nov.  26,  paid  for  sta- 
tionery 20c.  . .  .Nov.  27,  paid  for  postage  2c.  . .  .Nov.  29,  re- 
ceived from  home  flS.OO. 

•' 

''None  so  busy  as  those  who  do  nothing." 


FARM    ACCOUNTS. 


Dec.  1,  paid  for  clothing  |1.49 ;  postage  10c ;  eraser  5c .  . .  . 
Dec.  2,  paid  for  board  |12.30 ....  Dec.  6,  paid  literary  society 
dues  10c ....  Dec.  8,  paid  for  postage  4c ...  .  Dec.  12,  paid  for 
postage  2c.  . .  .Dec.  19,  paid  literary  society  tax  15c;  post- 
age 5c.  . .  .Dec.  20,  received  from  home  |6.00;  paid  for  car 
fare  20c;  railroad  ticket  home  and  return  |5.60.  . .  .Dec. 
22,  paid  for  underwear  fl.OO;  present  50c;  loan  to  brother 
70c. . 

Jan.  2,  paid  for  car  fare  5c.  . .  .Jan.  3,  received  from  home 
112.00;  paid  for  baggage  transfer  25c;  board  |11.05.... 
Jan.  6,  paid  for  pencil  15c;  note  book  5c.  .Jan.  11,  paid 
for  car  fare  10c;  collection  5c.  . .  .Jan.  12,  paid  for  postage 
10c;  car  fare  10c.  . .  .Jan.  26,  paid  for  darning  cotton  5c; 
postage  2c ...  .  Jan.  28,  paid  Y.  W.  C.  A.  dues  25c. 

Feb.   2,  received  from   home  |15.00;   paid   for  mending 

shoes  35c Feb.  5,  paid  for  board  |12.04 Feb.  6,  gave 

Y.  W.  C.  A.  10c.  . .  .Feb.  8,  paid  for  car  fare  10c;  collection 

2c Feb.  12,  paid  for  car  fare  20c Feb.  13,  paid  for 

literary  pin  50c.  . .  .Feb.  16,  paid  for  clothing  |4.00;  car  fare 
10c ....  Feb.  17,  paid  for  postage  2c. 

Mar.  1,  paid  for  postage  10c ....  Mar.  6,  received  from 
home  114.00.  . .  .Mar.  7,  paid  for  board  |11.48;  medicine  65c 
Mar.  8,  paid  for  car  fare  10c;  collection  10c....Mar.  9, 
paid  for  pictures  30c ;  car  fare  10c ;  sundries  15c ....  Mar. 
14,  paid  literary  society  5c;  Y.  W.  C.  A.  6c.  . .  .Mar.  17,  paid 
for  car  fare  10c ;  received  from  home  fl.OO ....  Mar.  19, 
paid  for  car  fare  5c;  clothing  85c;  gardening  book  25c; 
comb  9c ;  paper  3c ;  received  from  secretary  deposit  and  ex- 
cess payment  on  board  |8.66.  .  .  .Mar.  20,  paid  for  railroad 
fare  home  |4.18 ;   car  fare  5c. 

STUDENT   NO.   3,   SCHOOL  YEAR   190405. 

Oct.  3,  cash  on  hand  |49.18;  paid  for  R.  K.  fare  |5.15; 
supper  30c.... Oct.  4,  paid  for  meal  ticket  |11.85;  school 
fees  ^5.00 ;   hospital  fund  75c ;   deposit  with  secretary  |5.00 ; 

A  man  can  not  leave  a  better  legacy  to  the  world  than  a  well  edu- 
cated family. — Thomas  Scott. 


FARM    ACCOUNTS.  9 


book  rent  25c;  account  books  50c;  drawing  paper  5c.... 
Oct.  5,  paid  for  books  |2.15;  ruler  15c.  . .  .Oct.  8,  paid  for 
lecture  ticket  fl.OO.  . .  .Oct.  10,  paid  deposit  on  military  suit 
|2.00;  car  fare  10c;  drawing  ink  and  pens  5Gc.  . .  .Oct.  16, 
paid  for  dinner  40c;  car  fare  10c.  .  .  .Oct.  19,  paid  for  class 
colors  25c.  . .  .Oct.  23,  paid  for  tennis  shoes  |1.25;  car  fare 
15c;  candy  10c.  . .  .Oct.  24,  received  for  labor  65c.  . .  .Oct.  25, 
received  from  home  |20.00.  . .  .Oct.  29,  paid  for  Nov.  meal 
ticket  112.00;  Oct.  31,  received  for  labor  65c. 

Nov.  3,  paid  for  apples  30c;  car  fare  15c.... Nov.  7,  re- 
ceived for  labor  65c;  paid  balance  on  military  suit  |9.25; 
car  fare  10c ;  popcorn  5c ;  gloves  25c ....  Nov.  9,  received 
for  labor  12c.... Nov.  12,  paid  for  suspenders  50c.... Nov. 

13,  paid  for  candy  10c.  . .  .Nov.  14,  paid  for  repairing  shoes 
fl.OO;  hair  cut  25c;  paper  5c.... Nov.  18,  paid  for  collars 
25c;  clothing  25c;  lamp  shade  15c.  .  .  .Nov.  21,  received  for 
labor  75c.  . .  .Nov.  23,  paid  for  ear  fare  20c;  stationery  9c. 
....Nov.  25,  sold  sheet  drawing  paper  Ic;  paid  railroad 
fare  to  Chicago  and  return  |5.00.  .  .  .Nov.  27,  borrowed  of 
brother  |2.00.  ..  .Nov.  30,  paid  incidental  expenses  on 
Chicago  trip  |5.17. 

Dec.  2,  received  from  home  |25.00;  paid  for  meal  ticket 
$8.20;  literary  society  tax  10c;  returned  to  brother  |2.00 
Dec.  6,  paid  for  pictures  50c ;  drawing  paper  5c .  . 
Dec.  7,  paid  for  paper  5c.  . .  .Dec.  10,  paid  for  candy  10c.  . 
Dec.  12,  paid  for  book  25c:   car  fare  and  lunch  33c.  . .  .Dec 

14,  paid  for  postage  2c.  . .  .Dec.  18,  paid  for  car  fare  20c 
candy  10c ....  Dec.  19,  paid  for  car  fare  10c ;  charity  10c 
clothing  60c;    presents  |1.80.  . .  .Dec.  22,  paid  for  hair  cu 
25c.  . .  .Dec.  23,  paid  for  card  ledger  25c.  . .  .Dec.  24,  received 
from  home  |2.15 ;  paid  for  subscription  to  Christian  Herald 
f2.00;  ink  15c;  railroad  fare  home  and  return  |6.90;  break- 
fast 50c.  . .  .Dec.  25,  paid  Sunday  school  collection  5c. 

Jan.  1,  paid  Sunday  school  collection  5c.... Jan.  2,  re- 
ceived from  father  |22.00 Jan.  3,  paid  for  breakfast  30c; 

meal  ticket  and  hospital  fee  |13.00.  . .  .Jan.  4  paid  for  note 


More  die  by  food  than  famine." 


10  i^^AEM    ACCOUNTS. 


book  lOc ....  Jan.  5,  paid  for  candy  5c ...  .  Jan.  6,  paid  for  pa- 
per Ic ;  class  supper  25c ....  Jan.  8,  paid  for  car  fare  10c .... 
Jan.  9,  paid  for  pictures  |2.00;  paper  5c;  car  fare  10c.  . . . 
Jan  11,  paid  for  car  fare  15c.  . .  .Jan  13,  paid  for  picture 
15c ....  Jan.  16  paid  for  car  fare  15c ....  Jan,  23,  paid  for  pic- 
tures |1.50;  ruler  and  tri-square  72c;  car  fare  10c;  watch 

fob   50c;   apples  50c;   tablet   12c;   Flinch  35c Jan.   24, 

paid  for  postage  26c ;  paper  2c ...  .  Jan.  27,  received  from 

home  120.00;  paid  for  lemon  3c;  meal  ticket  |11.48 Jan. 

30,  paid  for  medicine  fl.OO ;  lemons  20c ;  paper  10c. 

Feb.  1,  paid  for  eraser  5c ...  .  Feb.  3,  paid  for  doctor  |1.50 ; 
medicine  45c ;  dinner  20c ;  barber  35c ....  Feb.  4,  paid  for 
coat  hanger  5c ...  .  Feb.  6,  sold  envelopes  4c ...  .  Feb.  12,  paid 
for  book  25c;  supper  25c;  car  fare  10c.  . .  .Feb.  13,  paid  for 
car  fare  30c.  . .  .Feb.  14,  paid  for  entertainment  ticket  25c; 
Feb.  16,  paid  for  theater  ticket  50c;  car  fare  15c;  can- 
dy 10c. . .  .Feb.  18,  paid  for  basket  ball  ticket  20c;  bolts  15c 
Feb.  22,  paid  for  apples,  50c;.  . .  .Feb.  23,  paid  for  wagon 

jack  25c Feb.  24,  received  from  home  |20.00 Feb.  25, 

paid  for  file  15c;  car  fare  20c;  candy  10c.  . .  .Feb.  27,  paid 
for  meal  ticket  |9.02;  car  fare  15c;  paid  for  present  30c. 

Mar.  5,  paid  for  car  fare  10c ....  Mar.  6,  paid  for  car  fare 
10c. .  .Mar.  9,  paid  for  entertainment  ticket  25c.  .  .Mar,  10, 
paid  for  picture  50c.  . .  .Mar.  11,  paid  for  basket  ball  ticket 
10c ....  Mar.  12,  paid  for  car  fare  10c ,  , ,  ,  Mar,  13,  paid  for 
present  25c ;  hair  cut  25c ;  candy  10c ....  Mar.  14,  paid  for 
book  55c ....  Mar.  15,  paid  Y.  M.  C.  A.  dues  50c ....  Mar.  16, 
paid  for  clothing  25c ,  , .  .  Mar.  20,  paid  expense  of  trip  to 

Stillwater  |2.20 Mar.  21,  paid  for  car  fare  and  lunch  28c 

....  Mar.  22,  received  from  secretary,  return  of  deposit, 
15.00 ;  paid  for  car  fare  5c ;  railroad  fare  home  |5.15. 

PERSONAL  ACCOUNT. 

A  personal  account  is  a  record  of  business  transactions 
with  an  individual.  It  is  made  for  the  purpose  of  knowing 
what  is  due  you  or  the  individual.     It  may  be  kept  in  many 

A  wise  man  changes  his  mind,  a  fool  never. — Sp. 


FAEM    ACCOUNTS.  n 


different  ways.  The  most  common  and  convenient  way  is 
to  rule  a  sheet  of  paper  like  that  for  an  account 
described  on  page  1.  At  the  head  of  this  page  write 
the  name  of  the  person  with  whom  you  are  dealing. 
Make  a  record  at  the  left  when  he  gets  something  from 
you  and  does  not  pay  for  it.  Make  a  record  at  the  right 
when  he  gives  you  something  without  receiving  pay  for  it. 
A  complete  record  consists  of  the  date  of  the  transaction, 
the  name  and  quantity  of  the  something  exchanged  and  its 
agreed  value.  Anything  placed  on  the  left  is  a  debit. 
Anything  placed  on  the  right  is  a  credit.  Debit  an  account 
with  what  it  costs.  Credit  an  account  with  what  it  gives. 
The  following  memoranda  will  serve  to  illustrate  the  man- 
ner of  recording  these  transactions  and  will  also  familiarize 
the  student  with  them.  Let  the  student  write  up  these  rec- 
ords, using  the  model  form  as  a  guide. 

GENERAL  DIRECTIONS. 

The  student  should  read  carefully  and  thoughtfully  every 
direction  given  preceding  each  step  in  the  work. 

Let  him  first  rule  paper  as  directed  for  the  preliminary 
example — Cash.  Let  him  read  each  item  separately  and 
think  how  it  should  be  recorded,  then  compare  his  mental 
idea  with  the  illustrated  example  following.  After  finish- 
ing the  example  in  this  manner,  place  a  piece  of  paper  over 
the  illustration,  if  it  is  in  view,  and  work  the  example  as 
best  he  can  on  the  ruled  form.  When  this  has  been  done, 
compare  it  with  the  illustrated  example  in  the  book.  Make 
the  .necessary  corrections,  rule  another  sheet,  work  out 
the  next  example  direct  from  data  to  ruled  sheet,  and 
submit  the  result  to  the  teacher.  These  directions  should 
be  followed  with  each  example. 

A  PARMER'S  ACCOUNT  WITH  A  HIRED  MAN. 

Mar.  29,  1901,  I  hired  John  Moore  to  work  eight  months 
from  date  at  |16  per  month  for  the  first  four  months  and 

Counsel  after  action  is  like  rain  after  harvest. — Dan. 


12  FAEM    ACCOUNTS. 


|24  per  month  for  the  second  four  months.  . .  .April  23,  paid 
him  cash  |1 .  . .  .  April  29,  credited  him  with  1  month  work 

|16 May  5,  paid  him  by  check  |15 May  19,  bought 

necktie  for  him  25c ....  May  25,  paid  for  his  laundry  29c .... 
May  29,  credited  him  with  one  month  work  |16 ....  May  30, 
paid  him  cash  |10.  . .  .May  31,  paid  him  by  check  |6.  . .  .June 
8,  paid  him  by  check  |20 ....  June  29^  credited  him  with  1 
month  work  |16.  .  .  .July  29  credited  him  with  1  month  work 
|16.  . .  .Aug.  2,  paid  him  by  check  |16.  . .  .Aug.  15,  paid  him 
by  check  |5 .  . .  .  Aug.  16,  credited  him  with  value  of  bran 
and  shorts  which  he  paid  for  in  my  absence  $9.50 ....  Aug. 
29,  credited  him  with  1  month  work  |24.  . .  .Sept.  13,  paid 

him  cash  |2 Sept.  20,  paid  him  by  check  |20 Sept.  29, 

credited  him  with  1  month  work  |24.  . .  .Oct.  10,  paid  him 
cash  |1 Oct.  16,  paid  him  by  check  |25 Oct.  29,  cred- 
ited him  with  1  month  work  |24.  .  .  .Nov.  13,  paid  him  by 

check  |24 :N^ov.  24,  paid  him  cash  |15 Nov.  25,  bought 

two  shirts  for  him  |1 .  . .  .  Nov.  29,  credited  him  with  1 
month  work  |24.  .  .  .Dec.  7,  credited  him  with  three  days' 
work  12.50;   paid  him  by  check  |10.46. 

AN  ACCOUNT   WITH  A   FARM   NEIGHBOR. 

April  10,  1901,  1  sold  F.  K.  Billings  1  hog  weighing  340 
lbs.  at  |5  per  hundred  and  received  from  him  |1  cash .... 
April  25,  received  check  from  him  for  |16 ....  Oct.  17,  cred- 
ited him  with  1  day  labor  unloading  lumber,  |1.50 ....  Dec. 
15,  credited  him  with  board  of  my  day  man  |1.  .  .  .Dec.  22, 
credited  him  with  board  and  Avashing  |3.25.  .  .  .Feb.  1,  cred- 
ited him  with  board  and  washing  for  my  month  man  |9.30; 

2  days'  labor  |2.50;  2i  tons  hay  |12.50 Feb.  5,  paid  him 

by  check  |16.50 April  1,   credited  him  with  board  and 

washing  for  my  month  man  during  February  and  March 
119.10 ;  i  day  labor  50c ;  paid  him  by  check  |33.15. 

AN  ACCOUNT  WITH  NEIGHBOR  NO.  2. 
On  Mar.  6,  1900,  bought  of  John  Calendar  on  account  22J 
bushels  corn  at  25c.  . .  .Mar.  12,  sold  on  account  12  bushels 

A  favor  1)60011168  old  sooner  than  any  other  thing. — M.   Greek. 


FAKM    ACCOUNTS. 


of  seed  wheat  at  |1 .  . .  .  April  18,  bought  of  him  on  account 
65  lbs.  timothy  at  3|c ....  May  6,  sold  him  strawberries  on 

"A  fool  may  make  money  but  it  requires  a  wise  person  to  spend  it.'* 


14 


FAEM    ACCOUNTS. 


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account  35c.  . .  .May  10,  paid  for  soldering  his  milk  can  10c. 
. . .  .July  20  bought  of  him  on  account  19^  bushels  of  corn 


Make  it  a  point  never  to  complain. — Disraeli. 


FARM    ACCOUNTS.  15 


at  30c ....  Aug.  17,  bought  of  him  on  account  25  6-7  bushels 

of  corn  at  30c Aug.  31,  let  him  have  on  account  20  lbs. 

twine  at  10c ....  Sept.  1,  he  returned  to  me  20  lbs.  twine  at 
10c Sept.  28,  gave  him  cash  |9.14. 

Jan.  17,  1901,  paid  his  subscription  to  the  Minneapolis 
Journal  for  three  months  and  charged  to  his  account  |1 

June  3,  received  cash  of  him  |1.  . .  .June  25,  let  him 

have  5  pieces  2x4,  16  ft.  long  at  |18  per  thousand July 

20,  let  him  have  30  lbs.  linseed  oil  and  can*.  . .  .Sept.  9,  he 
returned  5  pieces  2x4,  16  ft.  long,  at  |18  per  thousand .... 
Sept.  21,  bought  of  him  on  account  ^  of  dressed  pig  |1,  and 
4  live  pigs  weighing  191  lbs.  at  |5.65,  and  J  mower  casting 
t|1.75 Nov.  23,  gave  him  cash  |3. 

Feb.  8,  1902,  paid  him  by  check  |10.54,  and  sold  him  1 

peck  (8J  lbs.)  popcorn  at  3c  per  lb April  10,  bought  of 

him  on  account  1  load  of  oat  straw  |2 .  . . .  June  30,  credited 
him  with  pasture  for  colt  |2.     Give  standing  of  account. 

A  RECEIPT. 

A  receipt  is  a  written  acknowledgment  of  the  delivery  of 
goods  or  value.  It  consists  of  the  name  of  the  place,  the 
date,  usually  the  words  ^'Received  of,"  the  name  of  the  party 
delivering  the  value,  the  name  of  the  thing  delivered,  for 
what  purpose  delivered,  and  the  signature  of  the  party  re- 
ceiving the  value. 

Write  receipts  for  the  following  exercises,  using  the  model 
on  page  17  as  a  guide : 

April  23,  1901,  paid  John  Moore  cash  |1. 

May  5,  1901,  paid  John  Moore  cash  |15. 

May  30,  1901,  paid  John  Moore  cash  |10. 

A  BILL. 

A  bill  is  a  statement  showing  that  the  ownership  of  value 
has  been  transferred  from  one  party  to  another.     It  consists 

♦Linseed  oil  mills  usually  consider  7%  lbs.  of  linseed  oil  to  the  gal- 
lon.    Charge  Calendar  at  55c  per  gallon  and  25c  for  the  can. 


fThe  undivided  half.      The  two  men  owned  the  mower  jointly. 
Better  with  the  wise  in  prison  than  with  fools  in  paradise. — Ger. 


16  FARM  ACCOUNTS. 


of  the  name  of  the  phiee  of  transfer,  date,  usually  the  words 
"Bought  of  or  '"Sold  to,"  the  name  of  the  party  transferring 
the  value,  a  description  of  the  value  and  the  name  of  the 
party  to  whom  transfer  has  been  made.  It  is  usually  mailed 
to  the  new  owner  of  the  goods  or  value.  It  is  made  out  by 
the  party  transferring  the  value.  It  is  sometimes  receipted 
by  writing  on  its  face  the  words  "Received  Payment"  and 
the  signature  of  the  party  making  it  out. 

Bill  and  receipt  the  transaction  with  John  Moore  Xov.  25, 
1901,  using  model  on  opposite  page  as  a  guide. 

Bill  the  transaction  of  April  18,  1900,  page  13. 

Bill  the  transaction   of  July  20,  1900,   page  14. 

Bill  the  transaction  of  Aug.  17,  1900,  page  15. 

Bill  the  transaction  of  Sept.  21,  1901,  page  15. 


RALPH  PALMER. 

July  22,  1904,  hired  Ralph  Palmer  to  work  at  haying 
and  to  do  other  work  about  the  place  till  harvest  at  fl.OO 
per  day  and  board ....  July  31,  my  time  book  shows  he 
has  worked  7  days  at  fl.OO.... Aug  7,  bought  gloves  for 
him  fl.OO ....  Aug.  11,  bought  tobacco  for  him  10c ....  Aug. 
17,  bought  tobacco  for  him  20c ....  Aug.  22,  bought  tobacco 
for  him  10c.  . .  .Aug.  31,  my  time  book  shows  that  he  has 
worked  this  month  6^  days  at  fl.OO;  and  17^  days  at  the 
harvest  rate  of  f  1.75 ....  Sept.  2,  bought  tobacco  for  him 
20c.  . .  .Sept.  6,  bought  tobacco  for  him  30c.  . .  .Sept.  19, 
bought  for  him  overalls  85c;  and  matches  5c.... Sept.  21, 
gave  him  check  for  f5.00;  Sept.  22,  bought  for  him  shoes 
|5.00 ;  socks  25c ....  Sept.  30,  my  time  book  shows  that  he  has 
worked  this  month  4^  days  until  the  end  of  harvest  at  f  1.75 ; 
7J  days  between  harvest  and  threshing  at  fl.OO;  and  10^ 
days'  threshing  at  f2.00.  . .  .Oct.  1,  bought  tobacco  for  him 
20c ....  Oct.  6,  bought  tobacco  for  him  45c ....  Oct.  31,  my 

It  takes  ten  pounds  of  common  sense  to  carry  one  pound  of  learning. 

— ^Persian. 


FAKM    ACCOUNTS. 


17 


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18 


FARM    ACCOUNTS. 


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Proverb. 


FARM    ACCOUNTS.  |}) 


time  book  sbows  that  he  has  worked  this  month  3  days  at 
the  threshing  rate  of  |2.()();  18^  days  plowing  at  |1.25;  paid 
him  by  check  in  full. 

EDWARD  BERRY. 

April  14,  1904  he  begins  season's  work  today  at  |22.00 
per  month  if  he  works  only  part  of  the  season,  and  |27.00 
per  month  if  he  works  the  entire  season;  my  account  with 
him  for  previous  time  shows  that  I  owe  him  |12.09 .... 
Apr.  18,  I  paid  James  Johnson  on  Berry's  account  fl.OO .... 

Apr.  20,  paid  him  by  check  |2.00 Apr.  23,  bought  tobacco 

for  him  50c.... Apr.  25,  paid  him  by  check  |1.55;  bought 
jacket  for  him  50c ....  Apr.  27,  bought  sox  for  him  50c .... 
Apr.  30,  my  time  book  shows  that  he  has  worked  this  month 
15|^  days.  .  .  .May  1,  bought  handkerchiefs  for  him  40c.  .  .  . 
May  4,  paid  him  by  check  |4.00.  . .  .May  17,  sent  check  to 
Montgomery  Ward  &  Co.,  on  Berry's  account  |6.96;  bought 
tobacco  for  him  10c ....  May  23,  bought  tobacco  for  him  10c 
....  May  28,  bought  tobacco  for  him  10c ;  gave  him  an  order 
for  trade  at  Olson's  store,  fl.OO.  . .  .May  30,  bought  razor 

for  him  |1.50 May  31,  paid  him  by  check  $3.00;  paid 

postage  on  three  letters  for  him  6c;  my  time  book  shoAvs 
that  he  has  worked  this  month  26  days  as  per  contract,  and 
extra  time  painting  3  1-10  days  at  |2.00.  . .  .June  1,  Thomas 
Hammer  asks  me  to  allow  Berry  a  credit  of  |3.50  and  charge 
to  his  account;  Berry  quit  work  today  and  I  paid  him  by 
check  in  full. 

WILLIAM  CONLEY. 

April  14,  he  begins  season's  work  today  at  |20.00  per 
month  if  he  works  only  a  part  of  the  season  and  |25.00  per 
month  if  he  works  the  entire  season ;  my  account  with  him 
for  previous  time  shows  that  I  owe  him  |4.62 ....  Apr.  15. 
bought  for  him  ^  lb.  tobacco  25c.  . .  .Apr.  19,  bought  for  him 
1  jar  snutf  75c;  I  paid  James  Johnson  on  Conley's  account 

"All  doors  open  to  courtesy.'* 


20  FAEM    ACCOUNTS. 


fl.OO Apr.  20,  bought  tobacco  for  him  25c Apr.  25, 

bought  tobacco  for  him  35c ;  paid  him  by  check  |5.00 .... 
Apr.  30,  my  time  book  shows  that  he  has  worked  this  month 
15  days. . .  .May  3,  bought  jacket  for  him  75c. .  .  .May  4,  bought 
tobacco  for  him  50c.  . .  .May  7,  bought  gloves  for  him  $1.00 
....  May  12,  bought  tobacco  for  him  5c ...  .  May  13,  gave 
him  an  order  to  trade  at  Olson's  store,  |1.50....May  16, 
paid  him  by  check  flO.OO. . .  .May  17,  bought  snuff  for  him 
75c ....  May  24  he  requested  me  to  pay  25c  for  him  toward 
a  baseball  outfit  for  the  men;  my  time  book  shows  that  he 
has  worked  this  month  19|  days,  discharged  him  for  gam- 
bling on  the  farm,  and  paid  him  by  check  in  full. 

BUSINESS  ACCOUNT. 

A  Business  Account  is  one  made  for  the  purpose  of  deter- 
mining the  loss. or  gain  on  any  given  thing.  The  account  is 
ruled  according  to  the  instructions  given  on  page  1.  The 
thing  under  consideration  is  debited  with  whatever  it  costs, 
including  its  inventory  value,  and  credited  with  whatever 
it  returns,  including  its  inventory  value.  The  difference  be- 
tween the  two  sides  is  then  a  loss  if  the  debit  be  the  larger, 
and  a  gain  if  the  credit  be  the  larger. 

AN  ACCOUNT  WITH  POULTRY. 

Jan.  1,  1904,  I  have  on  hand  175  chickens  with  an  average 
value  of  33c.  . .  .Jan.  6,  sold  6  dozen  eggs  at  22c.  . .  .Jan.  8, 
used  in  house  5  dozen  eggs  at  20c.  . .  .Jan.  11,  sold  14  dozen 
and  5  eggs  at  20c ....  Jan.  14,  sold  10  pounds  dressed  chicken 
at  7c.  . .  .Jan.  18,  sold  5  dozen  eggs  at  20c.  . .  .Jan.  24,  used 
in  house  6  dozen  eggs  at  16c.... Jan.  25,  sold  lOf  dozen 
eggs  at  16c.  . .  .Jan.  30,  used  3  dozen  eggs  at  16c.  and  25 
pounds  dressed  chicken  at  7c.  . .  .Jan.  31,  fed  during  month 
llj  bushels  corn  at  65c,  5  bushels  oats  at  50c;  spent  15 
hours  in  care  of  chickens  during  month  at  10c;  sold  6| 
dozen  eggs  at  16c ....  Feb.  7,  sold  11  dozen  eggs  at  16c .... 

"Credit  lost  is  like  a  broken  looking  glass." 


FARM    ACCOUNTS. 


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22  FARM    ACCOUNTS. 


Feb.  24,  sold  46f  dozen  eggs  at  20c ....  Feb.  28,  used  in  house 
12  pounds  dressed  chicken  at  7c;  sold  18  dozen  eggs  at  18Jc. 
Fed  during  month  4  bushels  corn  at  45c,  10  bushels 
wheat  at  61c;  spent  22  hours  in  care  of  chickens  during 
month  at  10c;  have  on  hand  16G  chickens  with  an  average 
value  of  35c. 

HOGS. 

Jan.  1,  1902,  value  of  15  hogs  on  hand  |123 Jan.  31, 

fed  during  January  corn  and  milk  worth  |14.50 ;  spent  time 
in  their  care  worth  80c.  . .  .Feb.  17,  paid  cash  for  lumber  to 
build  trough  90c ....  Feb.  28,  fed  during  February  corn  and 

milk  worth  |25.20;  spent  time  in  their  care  |1.29 Mar. 

10,  paid  for  six  pigs,  six  weeks  old,  |30;  sold  nine  young 
hogs  for  1114.52.  . .  .Mar.  18,  killed  hog  for  home  use,  weight 
504  lbs.,  value  7^c ;  have  on  hand  to-day  11  head,  valued  |65. 
Was  the  experience  profitable? 

SHEEP. 

Jan.  1,  1904,  value  of  56  ewes  and  56  lambs  on  hand  |440.00 
.  . .  .Jan.  19,  sold  53  lambs,  |235.78.  . .  .Jan.  31,  fed  during 
month  28  bushels  of  corn  at  38c,  48  bushels  of  oats  at  47c,  J 
ton  of  hay  at  |4.00;  value  of  time  spent  in  care  of  sheep 
during  month,  |3.65.  . .  .Feb.  4,  paid^for  rock  salt,  71c.  . . . 
Feb.  28,  fed  during  month  18  5-7  bushels  corn  at  38c,  6 
bushels  and  20  pounds  of  oats  at  48c ;  value  of  time  spent  in 
care  of  sheep  during  month  |2.30 ....  Mar.  5,  received  for 
sheep  pelt  50c.... Mar.  31,  fed  during  month  18  bushels 
corn  at  40c,  20  bushels  oats  at  26c;  value  of  time  spent  in 
care  of  sheep  during  month  |1.90.  . .  . Apr.  4,  sold  sheep 
pelt,  50c ....  Apr.  29,  paid  for  bran  and  shorts  |1.75 ....  Apr. 
30,  fed  during  month  36  bushels  of  oats  at  26c,  25  bushels 
of  corn  at  40c;  value  of  time  spent  in  care  of  sheep  during 

month  11.39 May  8,  received  for  2  sheep  pelts  |1.20 

May  20,  paid  for  wool  twine,  60c.  . .  .May  22,  paid  for  shear- 
He  that  has  lost  his  credit  is  dead  to  the  world. — Ger. 


FAKM    ACCOUNTS.  23 


ing  52  sheep  at  8c. . .  .May  31,  value  of  time  spent  iii  care 
of  sheep  during  month  |2,84.  . .  .  June  6th,  received  cash 
for  431  pounds  wool  at  10c;  paid  for  freight  on  wool  sacks 
25c ....  June  30,  value  of  time  spent  in  care  of  sheep  during 
month,  36c.  . .  .July  30,  paid  cash  for  salt,  56c.  . .  .Aug.  29, 
paid  cash  for  14  sheep  |38.50;  value  of  one  sheep  killed 

for  home  use  |2.50 Sept.  1,  paid  for  18  sheep  |50.00 

Sept.  30,  value  of  time  spent  in  care  of  sheep  during  month 
72c ....  Oct.  17,  received  for  5  sheep  pelts  |1.75 ....  Oct. 
21,  received  cash  for  74  sheep  $257.80.  . .  .Nov.  8,  paid  for 
4  lambs  $14.00.  . .  .Nov.  30,  value  of  time  spent  in  care  of 
sheep  during  the  last  two  months  |2.75 ....  Dec.  22,  received 

cash  for  11  sheep  |38.00 Dec.  30,  paid  cash  for  23  sheep 

$95.00.  . .  .Dec.  31,  value  of  corn  stovor  fed  to  sheep  since 
leaving  pasture  $96.00,  fed  during  this  month  31  bushels  corn 
at  30c;  value  of  time  spent  in  care  of  sheep  during  month 
$1.82 ;  value  of  sheep  on  hand  $322.00. 

CATTLE. 

Jan.  1,  1904,  value  of  cattle  on  hand  $420.00 Jan.  23, 

paid  for  1  ton  of  bran,  $16.00.  . .  .Jan.  26,  received  cash  for 
138  gallons  of  milk  at  lO^c. . .  .Jan.  31,  used  in  the  house  dur- 
ing month  13  gallons  of  milk  at  lO^c ;  paid  for  grinding  feed 
$1.13;  value  of  grain  and  roughage  fed  during  the  month 

$32.18;  value  of  time  spent  in  care  of  cattle  $20.31 Feb. 

6,  sold  one  cow  $30.00 Feb.  12,  sold  one  cow  $28.00; 

bought  one  cow  $30.00 Feb.  13,  bought  one  cow  $30.00 

.  . .  .Feb.  15,  received  cash  for  126  gallons  milk  at  10|^c.  . .  . 
Feb.  16,  paid  for  grinding  feed  24c.... Feb.  29,  sold  four 
calves  $8.00 ;  value  of  grain  and  roughage  fed  during  month 
$26.83 ;  value  of  labor  spent  in  care  of  cattle  during  month 
$20.31.  . .  .Mar.  2,  sold  two  calves  $2.00.  . .  .Mar.  5,  sold  one 

calf  $1.00 Mar.  10,  received  cash  for  215  gallons  of  milk 

at  lO^c Mar.  19,  sold  one  cow  $25.00 Mar.  28,  re- 
ceived cash  for  344  gallons  of  milk  at  lO^c.  . .  .Mar.  31,  used 
in  house  during  month,  4  gallons  milk  at  lO^c;  value  of 

"Today's  egg  is  better  than  tomorrow's  hen." 


24  FARM    ACCOUNTS. 


grain  and  roughage  fed  during  month  |32.14 ;  value  of  time 
spent  in  care  of  cattle  during  month  f  15.22 ....  Apr.  4, 
sold  1  cow  $25.00 ....  Apr.  20,  received  cash  for  394  gallons 
of  milk  at  lO^c ....  Apr.  30,  used  in  house  during  month  15 
gallons  of  milk  at  lO^c;  value  of  grain  and  roughage  fed 
during  month  |28.00;  value  of  time  spent  in  care  of  cat- 
tle,  125.62.  ..  .May    11,   received   cash   for   702  gallons   of 

milk  at  104  c May  23,  sold  one  calf  fl.OO May  31,  used 

in  house  during  month  15.6  gallons  of  milk  at  8c;  value  of 
grain  and  roughage  fed  during  month  |18.50;  value  of 
time  spent  in  care  of  cattle  during  month  |21.24.  . .  .June 
11,  received  cash  for  915  gallons  of  milk  at  8c.  . .  .June  17, 
sold  one  cow  |20.00 ;  bought  one  cow  and  two  calves  |30.00 
....June  30,  used  in  house  during  month  23.7  gallons  of 
milk  at  8c;  received  cash  for  1159  gallons  of  milk  at  8c; 
value  of  pasture  during  month  |14.00;  value  of  time  spent 
in  care  of  cattle  during  month  |22.79.  . .  .July  21,  received 
cash  for  1161  gallons  of  milk  at  8c.... July  31,  used  in 
house  during  month  26^  gallons  of  milk  at  8c;  value  of 
pasture  during  month  |14.00 ;  value  of  time  spent  in  care  of 
cattle  during  month  |23.48.  . .  .  Aug.  25,  received  cash  for 
1002  gallons  of  milk  at  8c.  . .  .Aug.  31,  used  in  house  during 
month  244^  gallons  of  milk  at  8c;  value  of  pasture  during 
month  115.00;  value  of  time  spent  in  care  of  cattle  during 

month  120.41 Sept.  2,  sold  cow  and^calf  |22.00 Sept. 

22,  received  cash  for  883  gallons  of  milk  at  8c ...  .  Sept. 
30,  used  in  the  house  during  month  17  gallons  milk  at  8c; 
value  of  pasture  during  month  |13.00;  value  of  time  spent 
in  care  of  cattle  during  month  |19.62.  . .  .Oct.  19,  received 
cash  for  802  gallons  of  milk  at  8c;  used  in  the  house  to 
date  26  gallons  of  milk  at  8c.  . .  .Oct.  31,  value  of  pasture 
during  month  |13.00;  value  of  time  spent  in  care  of  cattle 
during  month  |21.66.  . .  .Nov.  19,  received  cash  for  661  gal- 
lons milk  at  8c.  . .  .Nov.  30,  value  of  milk  used  in  the  house 
to  date  16  gallons  at  8c;  value  of  grain  and  roughage  fed 
during  month  |15.20;  value  of  time  spent  in  care  of  cattle 

"Sins  and  debts  are  always  more  than  we  think  them  to  be." 


FARM    ACCOUNTS.  25 


during  month  $24.77.  ..  .Dec.  31,  received  cash  for  530 
gallons  of  milk  at  10c;  used  in  house  during  month  16^ 
gallons  milk  at  10c ;  value  of  grain  and  roughage  fed  during 
month  135.39;  value  of  time  spent  in  care  of  cattle  during 
month  |1>2.49;  paid  for  grinding  feed  |1.29.  Value  of  cattle 
on   hand   |450.00. 

HOGS. 

Jan.  1,  1904,  value  of  hogs  on  hand  |280.00;  Red-dog  flour 
on  hand  for  hog  feed  414  pounds  at  fl.lO  per  hundred.  . .  . 
Jan.  23,  bought  250  pounds  Red-dog  flour  at  fl.lO.  . .  .Jan. 
29,  bought  125  pounds  Red-dog  flour  at  fl.lO.  . .  . Jan.  31, 
paid  for  grinding  feed  37c;  value  of  farm  grains  fed  during 
month  127.42.  . .  .value  of  time  spent  in  care  of  hogs  during 
month  |3.07.  . .  .Feb.  4,  bought  125  pounds  Red-dog  flour 

at  95c Feb.  12,  bought  125  pounds  Red-dog  flour  at  fl.lO 

.  . .  .Feb.  16,  paid  for  grinding  feed  4c.  . .  .Feb.  29,  value  of 
farm  grains  fed  during  month  |32;  value  of  time  spent  in 
care  of  hogs  during  month  |2.84 ....  Mar.  8,  paid  for  grind- 
ing feed  36c.  . .  .Mar.  31,  value  of  farm  grains  fed  during 
month  137.68 ;  value  of  time  spent  in  care  of  hogs  |2.54 .... 
Apr.  2,  paid  for  grinding  feed  15c.  . .  .Apr.  6,  bought  1  ton 
of  oil  meal  at  |28.80.  . .  .  Apr.  13,  paid  for  grinding  feed 
30c ....  Apr.  18,  paid  for  grinding  feed  30c ....  Apr.  25,  sold 

1  hog  weighing  140  pounds  at  6c  per  pound ....  Apr.  30, 
value  of  farm  grains  fed  during  month  |22.93,  value  of  time 
spent  in  care  of  hogs  during  month  |3.84 ....  May  8,  sold 

2  pigs  14.00 May  10,  sold  2  pigs  |4.00 May  11,  paid 

for  grinding  feed  30c.... May  23,  paid  for  grinding  feed 

30c May  24,  sold  1  pig  |2.00 May  25,  sold  one  hog 

weighing  180  pounds  at  6c.... May  26,  sold  sow  and  pigs 
110.00.  . .  .May  31,  value  of  farm  grains  fed  during  month 
$19.24;  value  of  time  spent  in  care  of  hogs  during  month 
$6.60 ....  June  6,  paid  for  grinding  feed  50c ....  June  7,  sold 
sow  and  pigs  $10.00 ....  June  11,  paid  for  grinding  feed  30c 
....  June  17,  sold  23  fall  pigs  and  2  old  hogs  weighing 

"If  a  man  deceive  me  once,  shame  on  him;  if  he  deceive  me  twice, 
shame  on  me." 


26  FARM    ACCOUNTS. 


2354  pounds  at  $5.75  per  hundred ....  June  23,  paid  for 
grinding  feed  TOc.  . .  .June  30,  value  of  farm  grains  fed 
during  month  |25.90;  value  of  time  spent  in  care  of  hogs 
during  month  |8.0G.  .  .  .July  9,  paid  for  grinding  feed  30c 
.  . .  .July  14,  sold  2  pigs  |4.00.  .  .  .July  18,  paid  for  grinding 
feed  55c.  ...July '25,  paid  for  1  ton  middlings  |20.00.  .  .  . 
July  30,  paid  for  grinding  feed  30c.... July  31,  value  of 
farm  grains  fed  during  month  |16.72;  value  of  time  spent 
in  care  of  hogs  during  month  |6.59 ....  Aug.  5,  paid  for 
grinding  feed  30c ....  Aug.  15,  paid  for  grinding  feed  20c 
.  . .  .Aug.  31,  value  of  farm  grains  fed  during  month  $20.39; 
value  of  time  spent  in  care  of  hogs  |8.23 ....  Sept.  3,  paid 
for  grinding  feed  30c ....  Sept.  13,  paid  for  grinding  feed 
20c ....  Sept.  30,  fed  during  month  1236  pounds  barley  at  34c 
per  bushel;  value  of  time  spent  in  care  of  hogs  during 
month  16.48 ....  Oct.  20,  paid  for  grinding  feed  30c .... 
Oct.  22,  sold  hogs  weighing  3100  pounds  at  |4.25.  . .  .Oct. 

27,  sold  1  hog  18.75 Oct.  31,  sold  hogs  weighing  1565 

pounds  at  |4.40^;  fed  during  month  720  pounds  barley  at 
34c  per  bushel ;  ''Hogged  off"  14.2  acres  of  corn,  on  which 
the  cost  of  seed  and  labor  was  |88.70;  value  of  time  spent 

in  care  of  hogs  |3.30 Nov.  3,  bought  5  hogs  at  |9.00  each 

.  . .  .Nov.  10,  paid  for  boar  and  freight  on  same  |26.00.  .  .  . 
Nov.  11,  paid  for  grinding  feed  30c.  f^.  .Nov.  15,  sold  hogs 

weighing  1,515  pounds  at  |4.33 Nov.  25,  sold  1  hog  |5.00 

.  .  .  .Nov.  29,  sold  hogs  weighing  4,240  lbs.  at  |3.80.  .  .  .Nov. 
30,  fed  during  month  720  pounds  barley  at  33c  per  bushel; 
"Hogged  off"  2^  acres  corn  on  which  the  cost  of  labor  and 
seed  was  |32.50;  value  of  time  spent  in  care  of  hogs 
during  month  |10.91.  . .  .Dec.  23,  sold  hogs  weighing  1150 
pounds  at  |3.75 ....  Dec.  31,  value  of  farm  grains  fed  during 
month  15.66;  value  of  time  spent  in  care  of  hogs  during 
month  17.79 ;  killed  for  house  use  1  hog  weighing  250  pounds 
and  valued  when  dressed  5c  per  pound.  (The  foregoing 
charge  for  labor  includes  that  of  dressing  this  hog);  value 
of  hogs  on  hand  today  |80.00. 

Tell  everybody  your  business  and  the  devil  will  do  it  for  you. — Ital. 


CHAPTER  11. 


A  COMPLETE  SET  OF  ACCOUNTS  FOR  HIBBARD  FARM. 

A  full  and  complete  memorandum  is  given  in  the  follow- 
ing pages  covering  all  sales  and  purchases,  feeds  fed  to  live 
stock,  and  application  of  labor  on  Hibbard  Farm,  North- 
field,  Minnesota,  from  January  1,  to  June  30,  1904.  Com- 
prehensively this  memorandum  may  be  said  to  include 
all  the  business  activities  of  the  farm  and  family  for  six 
months. 

The  memoranda  for  the  month  of  January  are  used  to 
illustrate  the  principles  of  f^irm  accounting  on  the  ledger 
and  auxiliary  cards.  The  accounts  used  in  the  order  of 
their  occurrence  are  F.  C.  Hibbard,  Keal  Estate,  Cash, 
Horses,  Cattle,  Hogs,  Poultry,  Machinery  and  Implements, 
Oats,  Barley,  Corn,  Hay,  House  Furnishings,  Clothing,  Food 
and  Fuel,  Family  Expense,  Farm  Expense,  Mercantile  Co., 
Ground  Feed,  Mrs.  Greason,  Crescent  Creamery  Co.,  ^^chool 
District  No.  78,  Mrs.  Sherpy,  Mrs.  Dunlap,  Loss  and  (iain, 
Balance. 

HOW  TO  TAKE  AN  INVENTORY. 

An  inventory  is  a  list  of  property  values.  On  the  farm 
an  inventory  is  usually  made  for  two  general  purposes: 
First,  to  have  accurate  data  with  which  to  open  or  close 
the  farm  books  of  accounts;  second,  to  check  up  on  the 
different  kinds  of  property  so  that  the  farmer  may  ascertain 
whether  the  articles  are  being  lost  or  not,  and  whether  he 
has  enough  of  certain  articles  to  last  through  seasons  of  par- 
ticular necessity.  But  the  value  of  inventories  is  not  at 
all  limited  to  the  generally  recognized  uses.  They  are  par- 
ticularly im})()rtant  in  the  adjustment  of  insurance,  and  the 
settlement  of  estates. 

Beware  of  little  expenses,  a  small  leak  will  sink  a  ship. — Franklin. 


28  FARM    ACCOUNTS. 


In  taking  an  inventory  for  the  first  time,  some  difiiculty 
will  be  experienced.  Items  will  be  omitted  which  should 
be  included.  A  general  farm  carries  so  many  enterprises, 
and  when  fully  equipped  there  are  so  many  different  tools, 
utensils,  and  supplies,  that  some  precautions  should  be 
taken  to  avoid  missing  anything.  If  an  inventory  is  not 
accurate  it  will  be  quite  impossible  to  determine  the  profit- 
ableness of  the  different  enterprises. 

As  a  rule  the  most  convenient  method  of  taking  inventory 
on  the  farm  is  to  use  a  pocket  memorandum  book  and  lead 
pencil.  Write  at  the  top  of  several  pages  the  natural  head- 
ings or  classifications,  somewhat  as  follows:  Head  the 
first  page,  Real  Estate;  the  second.  Horses;  the  third, 
Cattle;  and  so  on,  using  as  many  headings  as  are  thought 
convenient.  Then  beginning  work  at  some  place,  for  in- 
stance the  barn,  make  an  efttry  in  the  book  on  the  ap- 
propriate page,  of  each  item  and  its  value,  taking  care  to 
include  everything.  When  all  articles  in  the  barn  have 
been  properly  listed,  go  to  some  other  place,  and  so  from 
place  to  place  until  every  kind  of  property  is  listed.  When 
the  work  is  finished,  every  classification  should  be  carefully 
examined  and  if  anything  has  been  omitted  it  should  be 
put  in  at  this  time. 

The  pencil  entries  should  then  be  copied  in  neat  form  as  a 
permanent  record.  This  may  be  done  in  a  book  used  for 
that  purpose,  or  on  separate  sheets  of  paper  to  be  filed, 
or  on  statement  cards — if  a  card  system  of  bookkeeping 
is  followed. 

In  all  the  work  of  taking  inventory  and  making  it  into 
a  permanent  record,  the  scheme  of  classification  suggested 
is  of  the  utmost  importance.  In  some  things  the  sub- 
division should  be  quite  extensive.  For  instance,  it  will 
be  found  helpful  to  subdivide  the  heading  of  tools  into 
graden  tools,  blacksmith  tools,  carpenter  tools  and  haying 
tools.  In  House  Furnishings,  greater  accuracy  will  be  ob- 
tained if    the    division    is    made    somewhat    as    follows: 

Blame  is  the  lazy  man's  wages. — Dan. 


FARM    ACCOUNTS.  29 


Stoves,  stove-furniture,  dishes,  kitchen  furniture,  parlor 
furniture,  bed-room  furniture,  carpets,  pictures,  musical 
instruments,  books  and  bed-clothing.  Other  subhead- 
ings Avhich  seem  essential  may  be  used.  If  this  scheme 
of  subdivision  be  followed  it  will  save  many  errors,  for 
careful  classification  is  an  aid  to  the  memory.  If  anything 
has  been  left  out  in  making  the  first  list  it  is  quite  apt  to 
be  noticed  when  making  an  examination  preparatory  to 
drawing  the  final  copy. 

ESTIMATING  THE  aUANTITY. 

Because  it  is  often  impracticable  to  weigh  large  quan- 
tities of  small  grains  and  roughage,  it  is  necessary  to 
resort  to  the  measure  of  bins,  piles  and  mows  to  determine 
their  contents.  For  small  grains  the  general  rule  is  that 
the  number  of  bushels  is  equal  to  the  number  of  cubic  feet 
multiplied  by  eight-tenths.  Where  the  grain  is  of  standard 
weight,  the  result  obtained  by  this  multiplication  is  slightly 
too  small  and  should  be  corrected  by  adding  to  it  one-third 
of  a  bushel  for  every  one  hundred  cubic  feet. 

For  corn  on  the  cob  in  good  condition,  allow  two  and  one- 
fourth  cubic  feet  to  the  bushel. 

It  should  be  borne  in  mind  that  there  is  a  wide  variation 
between  a  standard  bushel  of  2150.42  cubic  inches  and  an 
ordinary  bushel  basket  full. 

In  measuring  circular  bins,  the  surface  of  the  bottom  is 
obtained  by  multiplying  the  square  of  the  diameter  by  the 
decimal  .7854. 

Hay  in  stack  or  mow,  after  settling  for  several  months, 
gives  a  ton  to  every  430  to  450  cubic  feet,  according  to 
quality  and  condition.  In  the  following  inventory  450  cubic 
feet  are  called  a  ton.  The  cubic  feet  in  each  bin  except  the 
circular  ones  are  computed  by  multiplying  together  the 
dimensions  in  feet  expressed  fractionally.  The  bushels  in 
each  bin  are  ascertained  by  multiplying  the  cubic  feet 
correct  to  hundredths  by  eight  (.8)  tenths,  and  adding  one- 
third  of  a  bushel  for  every  one  hundred  cubic  feet. 
Borrowing  is  the  mother  of  trouble. — Hebrew. 


CHAPTER  III, 


RECORDING  THE  INVENTORY. 

Take  tw  o  statement  cards  and  figure  out  and  record  the 
inventory  of  January  1,  1904.  Use  card  34  as  a  model  but 
never  copy  from  it.  Solutions  of  each  example  involved 
should  be  submitted  to  your  teacher.  The  cards  should  be 
kept  as  a  permanent  record  for  upon  these  facts  is  based  our 
ability  to  determine  the  prosperity  or  adversity  of  the 
business. 

HIBBARD  FARM. 

Inventory  of  real  and  personal  property,  Jan.  1,  1904. 

Real  Estate:  SE^  Section  4,  Township  111,  Range  19, 
160  acres  at  |60  per  acre. 

Cash:     On  hand   |49.82. 

Horses :  Topsy,  black  mare  6  years  old  flOO ;  Kitty,  black 
mare  6  years  old  $100;  Nell,  gray  mare  14  years  old  |125; 
Bill,  gray  gelding  16  years  old  |75;  Maude,  brown  mare  2 
years  old  |40 ;  Jess,  brown  mare  1  year  old  |20. 

Cattle:  Cows — Nell,  grade  shorthorn  2  years  old  |30; 
Black  and  White  Heifer,  grade  shorthorn  2  years  old  |25; 
Red  Heifer,  grade  shorthorn  2  years  old  |25 ;  Crossy,  grade 
shorthorn  6  years  old  |30 ;  Whitey,  grade  shorthorn  10  years 
old  $25 ;  Durham,  grade  shorthorn  8  years  old  |30 ;  Black 
and  White  Cow,  Jersey  shorthorn  8  years  old  |25;  Dot, 
grade  shorthorn  10  years  old  |30;  Star,  grade  shorthorn 
7  years  old  |25;  Bangs,  grade  shorthorn  2  years  old  |25; 
Holstein,  grade  Holstein  6  j^ears  old  |22. 

It  is  hard  to  pay  for  bread  that  has  been  eaten. — Dan. 


FARM    ACCOUNTS.  31 


Yearling  Heifers  —  l>aisy,  grade  shorthorn  |10;  Belle, 
grade  shorthorn  |18 ;   Bess,  grade  Holstein  |10. 

Fattening  Cattle — 2  red  and  white  steers,  one  white 
heifer  2  years  old,  1  bull  old  and  lame  |135. 

Bull — Jack,  grade  shorthorn  1  year  old  |20. 

Calves— Five  |4(). 

Hogs:  3  brood  sows  at  |15;  8  hogs  weighing  about  250 
lbs.  each,  2,000  lbs.  at  |4.30;  7  hogs  weighing  about  200  lbs. 
each,  1,400  "lbs.  at  |4.30. 

Poultry:     Ninety  chickens  at  334jC. 

Machinery  and  Implements:  Vehicles — 1  lumber  wagon 
|25 ;  1  old  lumber  wagon  |5 ;  1  two-seated  road  wagon  |45 ; 
1  surrey  |55;  1  old  one-horse  buggy  |5;  1  pair  light  bobs 
|1 0 ;   1  cutter  |15. 

Machinery — 1  binder  |15 ;  1  mower  |18 ;  1  hay  rake  |3 ; 
1  seeder  |28;  1  fanning  mill  |20;  1  corn  sheller  |5;  1 
cream  separator  |40;  hay  fork  and  rope  $6.50;  1  grind- 
stone 75c. 

Implements — 1  sulky  plow  |35;  2  old  walking  plows  |5; 
1  spring-tooth  harrow  |7;  1  old  wood-frame  harrow  |3;  1 
disk  |10;  1  two-horse  cultivator  |20;  1  old  two-horse  cul 
tivator  |4 ;   1  one-horse  cultivator  |2. 

Tools — Forks  |1.25;  1  scoop  shovel  75c;  small  tools 
|1.50 ;  hoes  and  rakes  50c ;   1  set  barn  scales  |8. 

Horse  Equipment — 1  double  harness  |20;  1  old  double 
harness  $5 ;  1  light  double  harness  |25 ;  blankets  |3. 

Oats:  Market  value  31c  per  bushel.  Storage  ticket 
Xo.  9362  of  Farmers'  Elevator  Co.  for  924  bu.  25  lbs. ;  1,784 
lbs.  in  feed  boxes  at  barn;  470  lbs.  ground  and  in  sacks. 

*Bin  Measurements— No.  1—16  ft.  6  in.  by  12  ft.  10  in.  by 
5  ft.  10  in.;  No.  2—12  ft.  6  in  by  8  ft.  10  in.  by  2  ft.  6  in.; 
No.  3—10  ft.  10  in.  bv  5  ft.  8  in.  bv  2  ft. ;  No.  4—3  ft.  6  in. 
by  2  ft.  6  in.  by  2  ft.  9  in. ;  No.  5—12  ft.  6  in.  by  6  ft.  by  3  ft. 
7  in. ;  No.  6—11  ft.  bv  6  ft.  bv  4  ft.  10  in. 


*See   estimating-  the  quantity,   page    29. 

"Doing  nothing  is  another  way  of  doing  wrong." 


32  FAEM    ACCOUNTS. 


Barley:  Market  value  35c  per  bushel.  248  bu.  machine 
measure,  of  which  672  lbs.  have  been  ground  and  are  in 
sacks. 

Corn:  Market  value  fodder  |3  per  ton,  corn  on  ear  35c 
per  bushel. 

Corn  Fodder — Whole  and  shredded  20,405  lbs. 

fEar  Corn  Bin  Measurements:  No.  1 — 19  ft.  6  in.  by 
7  ft.  3  in.  by  6  ft. ;  No.  2—5  ft.  by  5  ft.  by  1  ft. ;  No.  3— Bound 
bin,  8  ft.  in  diameter  by  4  ft.  deep.  No.  4 — Bound  bin  8  ft. 
in  diameter  by  3  ft.  deep. 

JHay:  Market  value  |6  per  ton.  Mow  No.  1—28  ft.  by 
30  ft.  by  18  ft. ;  Mow  No.  2—28  ft.  by  30  ft.  by  8  ft.  7  in. 

House  Furnishings:  2  kitchen  ranges  |30;  2  tables,  1  for 
kitchen  and  1  for  dining-room  |10;  9  dining-room  chairs 
|15;  4  rocking  chairs  |7;  6  kitchen  chairs  |2;  1  large 
upholstered  chair  |5;  2  small  upholstered  chairs  |5;  1 
bedroom  suite  |15;  2  bedroom  suites  |20;  1  bedroom  suite 
$5;  carpets  |30;  bedding  |50;  2  couches  |5;  1  cot  |1;  1 
parlor  table  |2 ;  1  sideboard  |15 ;  1  wardrobe  |50 ;  1  secre- 
tary |15 ;  1  secretary  |5 ;  1  clock  |4 ;  1  piano  |150 ;  kitchen 
utensils  and  stoveware  |5;  dishes  |25;  refrigerator  |15; 
churn  |2. 

Clothing:     Men's  clothing,  |50;  women's  clothing,  |75. 

Food  and  Fuel :  Food — Sundry  groceries,  |7.25 ;  72  quarts 
canned  fruit  at  20c;  25  bu.  potatoes  at  75c. 

Fuel — Market  value  of  coal  |7.25  per  ton;  dry  and  green 
wood  |4  per  cord.  2,760  lbs.  coal;  4  cords  dry  wood;  4 
cords  green  wood. 

There  are  no  unpaid  bills  or  obligations  standing  against 
the  proprietor. 


ttSee   estimating'  the  quantity,   page    29. 
"Just  try  to  be  yourself.    It  may  tire  you,  but  try  it." 


FARM    ACCOUNTS. 


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The  pathway  to  success  lies  in  serving  others,  not  in  affronting  them. 

— Hubbard. 


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FARM    ACCJOUNTS. 


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The  ideas  that  benefit  a  man  are  seldom  welcomed  by  him  on  first 
presentation. — Hubbard. 


CHAPTER  IV. 


COMPLETE  BUSINESS  RECORD. 

The  student  has  now  learned  that  cash  is  debited  when 
it  is  received;  that  it  is  credited  when  it  is  paid  out  or 
passes  from  cash. 

That  a  person  is  debited  when  he  receives  something  of 
value  without  at  the  time  paying  for  it ;  that  he  is  credited 
when  he  gives  something  of  value  without  at  the  time  re- 
ceiving an  equivalent. 

That  an  account  with  things  such  as  Hogs,  Poultry, 
Sheep,  and  Cattle,  is  debited  with  its  original  cost  (In- 
ventory) and  all  other  costs;  that  it  is  credited  with  what- 
ever it  brings  into  the  business  and  finally  with  its  present 
value  (Inventory);  that  an  excess  of  the  debit  would  then 
show  a  loss  and  that  an  excess  of  the  credit  would  show  a 
gain. 

Having  learned  these  things  thoroughly  he  is  now  ready 
to  take  up  the  more  complex  matter  of  considering  at  one 
time  the  two  sides  of  a  transaction.  Every  business  trans- 
action has  two  sides,  a  debit  and  a  credit.  Double  entry 
bookkeeping  considers  both  of  these  sides.  It  thus  pro- 
duces an  equality  of  debits  and  credits;  that  is,  after  a 
transaction  has  been  entered  there  are  as  many  dollars  and 
cents  on  the  debit  side  of  the  ledger  card  as  on  the  credit 
side.  For  example:  If  you  were  to  receive  cash  $50.00, 
it  would  have  to  come  from  some  source.  Cash  must  be 
debited.  Something  must  be  credited.  Credit  the  source 
from  which  it  came.  If  it  was  received  from  a  man  be- 
cause he  owed  you,  credit  him.  If  you  sold  him  a  cow  and 
the  cash  was  in  payment,  credit  Cattle  or  such  an  account 

"Our  troubles  are  the  result  of  our  own  weakness." 


36  FARM    ACCOUNTS. 


as  the  cow  Avas  classed  under.  If  from  the  sale  of  poultry, 
credit  Poultry.  There  must  be  as  many  dollars  and  cents 
credited  as  there  are  debited.  But  of  course  this  credit  need 
not  necessarily  be  placed  under  one  account.  It  may  be 
distributed  under  different  ones.  Likewise  the  debit  side 
of  a  transaction  may  be  distributed  under  several  accounts, 
but  the  sum  of  these  debits  must  equal  the  sum  of  the 
credits. 

In  all  the  transactions  of  the  memoranda  which  follow 
there  must  be  made  debits  and  credits  of  equal  amount. 

LEDGER  TITLES.* 

The  name  of  the  enterprise,  firm  or  individual  with  whom 
a  ledger  account  is  kept  should  be  written  at  the  head  of 
the  account.  Names  used  in  such  a  manner  are  called 
ledger  titles. 

In  a  complete  set  of  double  entry  accounts  for  any  busi- 
ness, there  are  usualh^  three  kinds  of  ledger  titles  used. 
First,  Proprietary,  under  wiiich  is  kept  a  record  of  the 
transactions  of  the  proprietor  or  proprietors  as  individ- 
uals with  the  business.  Second,  Business,  under  which  is 
kept  a  record  of  transactions  involving  enterprises  capable 
of  experiencing  either  a  gain  or  a  loss.  Third,  Financial, 
under  which  is  kept  a  record  of  transactions  w^ith  cash, 
and  with  persons  and  firms  ^hose  dealings  are  on  account. 
The  number  of  ledger  titles  used  in  any  set  of  accounts 
will  depend  first,  on  the  number  of  proprietors  of  the  busi- 
ness; second,  on  the  number  of  enterprises  carried  on  and 
the  amount  of  detailed  information  desired  concerning  the 
profitableness  of  the  enterprises;  third,  on  the  number  of 
persons  and  firms  with  whom  accounts  are  kept. 

The  number  of  proprietary  accounts  is  usually  small, 
more  often  one  than  more.  The  number  of  financial  ac- 
counts is  determined  by  the  conditions  which  influence 
the  manager  of  the  business  to  extend  or  refuse  credit  to 
those  with  whom  he  deals.     The  number  of  business  ac- 


*See  page  27. 
Many  a  man's  reputation  would  not  know  his  character  if  they  met. 

— Hubbard. 


FARM    ACCOUNTS.  37 


counts  is  determined  arbitrarily  by  the  manager  for  the 
purpose  of  securing  those  details  of  information  as  to 
cost  of  production  and  relative  profit  which  will  help  him 
to  plan  and  execute  his  business  intelligently,  and  thus 
realize  the  most  substantial  profit. 

DEBIT  WHAT  COMES  IN.— CREDIT  WHAT  GOES  OUT. 

After  having  determined  upon  the  titles*  for  the  ledger 
cards  (names  of  accounts  to  be  used)  the  inventory  should 
be  recorded  under  the  ones  to  which  it  belongs.  It  thus 
comes  in  to  these  accounts  and  is  debited  (cards  2,  3,  4,  5, 
6,  7,  8,  9,  10,  11,  12,  13,  14,  and  15).  The  total  of  these 
debits  is  |13,472.18  as  exhibited  on  card  34c.  The  pro- 
prietor or  owner,  F.  C.  Hibbard,  gives  out  or  distributes 
these  values  to  the  several  accounts  and  he  should  be 
credited  Avith  the  sum  of  them  (card  1). 

It  will  be  noted  from  an  examination  of  the  entries  of 
inventories,  made  on  the  cards,  that  the  date,  3  ear,  month, 
and  day  of  month — are  always  given,  the  year  being  placed 
first  at  the  head  of  the  column.  The  name  under  ^'Opposite 
Title"  is  that  of  the  account  receiving  the  opposing  entry 
debit  or  credit  as  the  case  may  be.  Under  "Explan- 
ation" the  details  are  given,  or  a  reference  telling  where  the 
details  may  be  found.  The  "Posted  to  No."  column  contains 
the  card  number  of  the  account  mentioned  in  the  "Opposite 
Title"  column,  and  by  this  means  the  opposite  account 
may  be  readily  found. 

After  faithfully  posting  (carrying  the  records  to  the 
ledger  cards)  the  inventory,  the  transaction  beginning  with 
Jan.  1st  should  be  posted  to  card  15,  Food  and  Fuel  debited 
and  Cash  credited  card  3.  Hours  of  labor  should  be 
recorded  on  card  31.  The  titles  at  the  left  are  those  re- 
ceiving the  benefit  of  the  labor.  Team  time,  card  31a; 
milk,  butter  and  cream  used  and  sold,  card  32;  eggs 
laid,  used  and  sold,  card  32a;  Jan.  5th,  feed  fed,  card  33 
"Feeding  Statement  Card";  milk  produced,  card  36,  36a 
and  36b  should  all  be  recorded. 


♦See  page  27. 

Talk  less  and  listen  more. — Hubbard. 


CHAPTER  V. 


HIBBARD  FARM. 

Daily  memoranda  showing  business  transactions,  dis- 
position of  labor,  feeds  consumed  by  live  stock,  dairy  and 
poultry  products,  and  other  facts  bearing  on  the  business  of 
the  farm  and  family.  {All  transactions  not  specified  on 
account  are  for  cash.) 

Jan.  1. — Bought  celery  20c.  . .  .Hours  of  labor :  Cattle  4J ; 
horses  2 ;  hogs  f ;  poultry  J ;  hauling  coal,  1  man  and  team 
2;  1  man  J  (Charge  Food  d  Fuel,  man  time  2^  hours;  team 
time  2  hours) .  . .  .Eggs  laid  8.  . .  .Set  aside  for  home  use:* 
1  gallon  milk,  1  pint  cream. 

Jan.  2. — Paid  subscription  to  Northfield  News  to  Jan.  1, 
1905,  |1  (Charge  Family  Expense);  repair  of  shoes  40c; 
book  for  farm  accounts  25c  (Charge  Farm  Expense) ;  medi- 
cine 90c  (Charge  Family  Expense) ;  scrubbing  soap  75c 
(Charge  Food  d  Fuel)  ....  Sold  2i  quarts  of  cream  at  20c.  . .  . 
Hours  of  labor :  Cattle  4^ ;  horses  2 ;  hogs  f  ;  poultry  ^ .  .  .  . 
Eggs  laid  9.  . .  .Set  aside  for  home  use:  1  gallon  milk,  1  pint 
cream. 

Jan.  3. — Sold  to  Mercantile  Co.  on  account,  10  lbs.  butter 
at  22c.  . .  .Bought  of  Mercantile  Co.  on  account,  5  lbs.  butter 
at  23c  (This  butter  was  part  of  the  10  lbs.  sold  above  and  was 
purchased  back  to  sell  to  Mrs.  Sherpy,  a  regular  customer,  who 
found  herself  entirely  ont) ;  2  dozen  oranges  at  35c.  . .  .Sold  5 
lbs.  butter  at  22c ....  Hours  of  labor :  Cattle  4|^ ;  horses  2 ; 
hogs  f ;  poultry  J .  . . .  Eggs  laid  9 .  . .  .  Set  aside  for  home  use : 
1  gallon  milk,  1  pint  cream,  5  eggs. 


*One  pint  equals  one  pound. 

Art  is  the  beautiful  way  of  doing  things.— Hubbard. 


FAKM    ACCOUNTS.  39 


Jan.  4. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  J; 
poultry  i. . . . Eggs  laid  G Set  aside  for  home  use :  1  gal- 
lon milk,  1  pint  cream. 

Jan.  5. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f; 
poultry  J . . . .  Eggs  laid  10 Set  aside  for  home  use :  1  gal- 
lon milk,  1  pint  cream. 

t Weight  of  feeds  fed  to  live  stock  to-day :  Cattle — Milch 
cows  60  lbs.  ground  feed;  fattening  cattle  45  lbs.  ground 
feed;   calves  60  lbs.  skim  milk;   all  cattle  128  lbs.  hay,  136 

lbs.   shredded  and   141   lbs.   unshredded  corn   fodder ; 

horses — 121  lbs.  hay,  45  lbs.  oats,  10  lbs.  corn  on  cob ; 

hogs — 139  lbs.  corn  on  cob  and  all  skim  milk  and  butter- 
milk not  otherwise  used;!.  ..  .poultry — 9  lbs.  corn  on  cob 
and  10  lbs.  oats. 

The  weight  of  milk  given  by  each  cow  morning  and  even- 
ing to-day  was  as  follows:     Red  Heifer,  morning  7.1  lbs 
evening  7.5  lbs. ;  Nell,  morning  12  lbs.,  evening  11.8  lbs. 
Black  and  White  Heifer,  morning  5.2  lbs.,  evening  5.4  lbs. 
Crossy,  morning  11.3  lbs.,  evening  11.6  lbs.;  Whitey,  morn- 
ing 8  lbs.,  evening  8.5  lbs. ;  Black  and  W^hite  Cow,  morning 
8.8  lbs.,  evening  9  lbs. ;  Durham,  morning  9  lbs.,  evening  9.5 
lbs. ;   Dot,  morning  14  lbs.,  evening  14.9  lbs. ;    Star,  morning 
6  lbs.,  evening  5.2  lbs. 

*Took  sample  of  each  cow's  milk  at  both  milkings  to-day 
for  composite  test. 

Jan.  6. — Bought  of  Mercantile  Co.  on  account,  5  yds.  cot- 
ton cloth  at  13c. . .  .Paid  for  medicine  30c;  repairing  shoes 
15c;  barber  10c  (Charge  medicine  and  harher  to  Family  Ex- 
pense) .  . .  .Gave  Mrs.  Hibbard  to  purchase  clothing  |2.  . .  . 

tOn  the  5th.  15th  and  25th  of  each  month  the  quantity  of  feed 
fed  was  ascertained  by  actual  weight  and  recorded  on  Card  33 — Feed- 
ing- Statement.  Fairly  good  results  might  be  obtained  by  weighing 
once  a  month. 

JPage  65,  Card  35d.  Not  recorded  on  Card  33  until  end  of  months 
*A  composite  test  of  milk  consists  of  taking  a  certain  amount  as 
a  sample  each  milking  or  each  day,  and  piitting  these  samples  to- 
gether into  a  bottle  and  keeping  them  until  a  test  is  desired  at  the 
end  of  a  week  or  month,  as  the  case  may  be.  Then  a  sample  from 
this  mixture  is  taken  and  tested,  and  is  considered  an  average  test 
for  the  period.  To  keep  these  samples  in  condition  to  be  tested  a 
little  potassium  bichromate  is  usually  put  into  the  bottle  before  the 
first  sample  is  put  in. 

"Help  yourself  by  helping  others." 


40  FAEM    ACCOUNTS. 


Sold  1  gallon  cream  at  80c.  . .  .Hours  of  labor:  Cattle  4^; 
horses  2;  hogs  J;  poultry  i;  hauling  manure  to  corn  land 
1  man  and  team  3  (Charge  Corn);  hauling  coal  1  man  and 

team  3  (Charge  Food  d  Fuel) ....  Eggs  laid  8 Set  aside 

for  home  use:     1  gallon  milk,  1  pint  cream,  4  eggs. 

Jan.  7. — Bought  flowers  for  Degree  of  Honor  10c  (Charge 
Family  Expense) .  . .  .Hours  of  labor:  Cattle  4J;  horses  2; 
hogs  I ;  poultry  i ;  hauling  manure  to  corn  land  1  man  and 
team  2J,  1  man  |;  hauling  coal  1  man  and  team  3.  . .  .Eggs 
laid  7 .  . .  .  Set  aside  for  home  use :  1  gallon  milk,  1  pint 
cream,  5  pounds  butter. 

Jan.  8. — Paid  church  on  subscription  |7.50 ;  school  tuition 
$5  (Charge  church  subscription  and  school  tuition  to  Family 
Expefise) ;  overcoat  |18 ....  Sold  2  dozen  eggs  at  26c ;  8^ 
quarts  cream  at  20c  (Purchaser  lacked  2  cents  of  having 
enough  to  pay  in  full) ....  Hours  of  labor :  Cattle  4  J ; 
horses  2 ;  hogs  f ;  poultry  ^ .  . . .  Eggs  laid  8 .  . .  .  Set  aside  for 
home  use :    1  gallon  milk,  1  pint  cream. 

Jan.  9.— Sold  5  lbs.  butter  at  22c Hours  of  labor :  Cat- 
tle 4J;  horses  2;  hogs  |;  poultry  ^.  . .  .Eggs  laid  8.  . .  .Set 
aside  for  home  use:     1  gallon  milk,  1  pint  cream,  6  eggs. 

Jan.  10. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  f ; 
poultry  ^ ....  Eggs  laid  7....  Set  aside  for  home  use:  1 
gallon  milk,  1  pint  cream. 

Jan.  11. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  |.... Sacking  *grist  [for  feed)  2  men  1^;  cutting 
wood  1  man  1;  repairing  windmill  2  men  2  (Charge  to  Real 
Estate)  ....  Eggs  laid  10 ...  .  Set  aside  for  home  use :  1  gal- 
lon milk.  1  pint  cream,  6  eggs. 

Jan.  12. — Paid  for  repairing  pump  |1.50  (Charge  to  Real 
Estate) ;  corn  sheller  10c;  feed  grinding  60c;  5  gallons  kero- 
sene 90c.  . .  .Bought  of  Mercantile  Co.  on  account,  thread 
10c;  spices  30c.  . .  .Sold  5  lbs.  butter  at  22c;  5  lbs.  butter  at 
23c;   4J   quarts  cream   at  20c.... Sold  Mercantile  Co.   on 


*A  grist  is  a  term  often  applied  to  a  quantity  of  grain  taken  to 
mill  to  be  ground. 

"To  analyze  another's  failures,  is  to  pave  your  own  road  to  success.*' 


FARM    ACCOUNTS.  4^ 


account,  5  lbs.  butter  at  22c Gave  J.  Riddell  10  lbs.  but- 
ter (As  this  icas  a  gift,  it  should  he  charged  to  the  Family 
Expense  account  at  the  rate  of  22c  per  pound) .  . .  .Hours  of 
labor:  Cattle  4:^;  horses  2;  hogs  };  poultry  J;  hauling 
grist  for  feed  1  man  and  team  3  (Charge  to  Ground  Feed)-f . . . 
Eggs  laid  11.... Set  aside  for  home  use:  1  gallon  milk, 
1  pint  cream. 

Jan.  13. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  i;  sacking  oats  for  market  1  man  1  (Charge  Oats) 
....  Eggs  laid  9 .  . .  .  Set  aside  for  home  use :  1  gallon  milk, 
1  pint  cream. 

Jan.  14. — Sold  3  dozen  eggs  at  22c;  87  bushels  and  1  lb. 
oats  at  32c ....  Hours  of  labor :  Cattle  4J ;  horses  2 ;  hogs  f ; 
poultry  i;  marketing  oats  1  man  and  team  3,  1  man  1. . . . 
Eggs  laid  7.... Set  aside  for  home  use:  1  gallon  milk, 
1  pint  cream,  5  lbs.  butter. 

Jan.  15. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  j; 
poultry  J;  marketing  oats  1  man  and  team  3,  1  man  1; 
hauling  manure  to  corn  land  2  men  and  team  1^^.  . .  .Eggs 
laid  13 ...  . Set  aside  for  home  use :  1  gallon  milk,  1  pint 
cream. 

Weight  of  feeds  fed  to  live  stock  to-day :  Cattle — Shred 
ded  corn  fodder  134  lbs.,  unshredded  corn  fodder  140  lbs.. 
hay  131  lbs. ;  ground  feed  to  milch  cows  60  lbs. ;  ground  feed 
to  fattening  cattle  46  lbs. ;  skim  milk  to  calves  60  lbs. ; . . . , 
horses — Hay  119  lbs.,  oats  45  lbs.,  corn  on  cob  11  lbs.;.  . .  , 
hogs — Corn  on  cob  141  lbs.,  all  skim  milk  and  butter  milk 
not  otherwise  used;. . .  .Poultry — Corn  on  cob  11  lbs.,  oats 
10  lbs. 

The  weight  of  milk  given  by  each  cow  at  the  morning 
and  evening  milking  to-day  was  as  follows:  Red  Heifer, 
morning  7  lbs.,  evening  6.9  lbs.;  Nell,  morning  11.9  lbs,, 
evening  12.3  lbs. ;  Black  and  White  Heifer,  morning  5.3,  even 
ing  5   lbs.;   Crossy,  morning  11.2  lbs.,  evening  11.4  lbs.; 


tGround  feed  is  made  by  taking  six  sacks  (470  lbs.)  of  oats,  and 
six  sacks  (672  lbs.)  of  barley  to  mill  and  grinding'  them  together  at 
a  cost  for  grinding  of  5c.  per  sack. 

Religion  is  for  show;  Christianity  is  for  wear.** 


42  FARM    ACCOUNTS. 


Whiter,  morning  8.8  lbs.,  evening  8.5  lbs. ;  Black  and  White 
Cow,  morning  9.1  lbs.,  evening  8.9  lbs.;  Durham,  morning 
9.3  lbs.,  evening  9.8  lbs.;  Dot,  morning  14.8  lbs.,  evening  15 
lbs. ;  Star,  morning  5.4  lbs. ;  evening  5.5  lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  to-daj 
for  composite  test. 

Jan.  16. — Sold  2^  doz.  eggs  at  21c ;  178  bu.  25  lbs.  oats  at 
33c ;  8 J  qts.  cream  at  20c ....  Bought  coffee  and  berries 
85c ;  flour  50c ....  Bought  of  Mercantile  Co.  on  account, 
groceries  |1.30.  ..  .Hours  of  labor:  Cattle  4|;  horses  2; 
hogs  ^ ;  poultry  ^ ;  marketing  oats  1  man  and  team  3, 
1  man  1.  . .  .Eggs  laid  9.  . .  .Set  aside  for  home  use:  1  gal- 
lon milk,  1  pint  cream,  3  eggs. 

Jan.  17.— Hours  of  labor:  Cattle  4^;  horses  2;  hogs  j; 
poultry  ^....Eggs  laid  10.... Set  aside  for  home  use:  1 
gallon  milk,  1  pint  cream,  5  eggs. 

Jan.  18. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  ^;  cutting  wood  1  man  1;  sacking  grist  for  feed  2 
men  1 ;  sacking  oats  for  market  2  men  4.  .  .  .Eggs  laid  11.  .  .  . 
Set  aside  for  home  use:     1  gallon  milk,  1  pint  cream,  1  egg. 

Jan.  19.— Paid  coal  bill  rendered  to-day  |15.65 Bought 

ledger  50c  (Charge  to  Farm  Expense);  medicine  35c;  over- 
shoes |1.50.  .  .  .Gave  Mrs.  Hibbard  to  purchase  clothing  |10. 
Bo't  100  lbs.  oil  meal  for  cattle  |1.50 Bought  of  Mer- 
cantile Co.  on  account,  1  gallon  kerosene  IGc;  syrup  50c; 
raisins  50c;  2  lbs.  currants  at  10c;  chocolate  20c;  pins  5c; 
chimney  10c;  bluing  15c  {Charge  the  pins  and  hluing  to 
Familij  Expense  Account) .  .  .  .Sold  to  butcher  1  heifer  and 

1  bull  142.50;  5  lbs.  butter  at  20c Sold  on  account,  to 

Mercantile  Co.,  15 J  lbs.  butter  at  22c,  3^  dozen  eggs  at  21c; 
to  Mrs.  Greason,  5  lbs.  butter  at  20c.  . .  .Hours  of  labor: 
Cattle  4J;  horses  2;  hogs  f ;  poultry  |.  . .  .Eggs  laid  9.  . .  . 
Set  aside  for  home  use:     1  gallon  milk,  1  pint  cream. 

Jan.  20.^Hours  of  labor :  Cattle  4J ;  marketing  bull  and 
heifer  sold  yesterday  1  man  and  team  6;  horses  2;  hogs  j; 
poultry  ^.  . .  .Eggs  laid  G.  . .  .Set  aside  for  home  use:  1  gal- 
lon milk,  1  pint  cream,  6  eggs. 

.     "To  waste  energy  is  to  waste  life." 


FARM    ACCOUNTS.  43 


Jan.  21. — Hours  of  labor:  Cattle  ^;  horses  2;  hogs  J; 
poultry  i.  . .  . Eggs  laid  9. . .  . Set  aside  for  home  use  :  1  gal- 
lon milk,  1  pint  cream,  5  pounds  butter. 

Jan.  22. — Paid  for  syrup  47c ;  medicine  $1 ;  Grinding  feed 
60c.  . .  .Sold  25  lbs.  butter  at  20c;  925  bu.  oats  at  34c.  . . . 
Hours  of  labor :  Cattle  4^ ;  horses  2 ;  hogs  J ;  poultry  J ;  cut- 
ting wood  1  man  ^ ;  hauling  grist  1  man  and  team  4 .  . . . 
Eggs  laid  5.... Set  aside  for  home  use:  1  gallon  milk,  1 
pint  cream,  3  eggs. 

Jan.  23. — Sold  1  quart  cream  at  20c.  . .  .Hours  of  labor; 
Cattle  4 J ;  horses  2 ;  hogs  J ;  poultry  ^ . . .  .  Eggs  laid  5 . . . . 
Set  aside  for  home  use :     1  gallon  milk,  1  pint  cream,  6  eggs. 

Jan.  24. — Hours  of  labor:  Cattle  4| ;  horses  2;  hogs  J; 
poultry  "i.  ...Eggs  laid  6....  Set  aside  for  home  use:  1 
gallon  milk,  1  pint  cream. 

Jan.  25. — Paid  A.  O.  U.  W.  assessment  and  dues  |3  (Charge 
Family  Expense) ....  Delivered  to  Crescent  Creamery  Co. 
three  five-gallon  cans  nearly  full  of  cream,  to  be  paid  for 
on  their  test  for  butter  fat,  estimated  for  the  purpose  of  this 
charge  14  gallons  at  60c.  . .  .  Bought  sugar  |1;  toilet  soap 
25c  (Charge  Family  Expense) ;  stationery  for  business  cor- 
respondence 20c  (Charge  to  Farm  Expense) ....  Hours  of 
labor:  Cattle  chores  4J;  hauling  cream  1  man  and  team 
2;  horses  2;  hogs  f ;  poultry  ^.  . .  .Eggs  laid  8.  . .  .Set  aside 
for  home  use:     1  gallon  milk,  1  pint  cream. 

Weight  of  feeds  fed  to  live  stock  to-day :  Cattle — Shred- 
ded corn  fodder  135  lbs.,  unshredded  corn  fodder  139  lbs., 
hay  131  lbs. ;  ground  feed  to  milch  cows  60  lbs. ;  ground  feed 
to  fattening  cattle  47  lbs. ;  skim  milk  to  calves  60  lbs. ; .  . . . 
horses — Hay  120  lbs,,  oats  45  lbs.,  corn  on  cob  lOJ  lbs. ; .  . .  . 
hogs — Corn  on  cob  140  lbs.,  all  skim  milk  and  buttermilk 
not  otherwise  used;.  . .  .Poultry — Corn  on  cob  10  lbs.,  oats 
10  lbs. 

Weighed  the  milk  of  each  cow  at  both  milkings  to-day, 
with  the  following  results:  Red  Heifer,  morning  6.8  lbs., 
evening  7.6;  Nell,  morning  12.4  lbs.,  evening  12.5  lbs.;  Black 

"The  world  is  not  against  you.     It  is  too  busy." 


44  FARM    ACCOUNTS. 


and  White  Heifer,  morning  5.1  lbs.,  evening  5.5  lbs. ;  Crossy, 
morning  10.9  lbs.,  evening  10.5  lbs.;  Whitey,  morning  8.6 
lbs.,  evening  8.6  lbs. ;  Black  and  White  Cow,  morning  9.2 
lbs.,  evening  8.4  lbs. ;  Durham,  morning  9  lbs.,  evening  9.4 
lbs.;  Dot,  morning  15.3  lbs.,  evening  15.2  lbs.;  Star,  morn- 
ing 6  lbs.,  evening  5.4  lbs. 

Took  samples  of  each  cow's  milk  at  both  milkings  to-day 
for  composite  test. 

Jan.  26. — Paid  for  weighing  oats  10c ;  meat  18c ....  Hours 
of  labor:  Cattle  4|;  horses  2;  hogs  |;  poultry  ^;  market- 
ing oats  1  man  and  team  3,  2  men  j^.  . .  .Eggs  laid  6.  . ,  .Set 
aside  for  home  use :     1  gallon  milk,  1  pint  cream,  8  eggs. 

A  test  was  made  to-day  of  the  composite  samples  of  each 
cow's  milk  taken  on  the  5th,  15th  and  25th  of  the  month. 
This  test  shows  the  per  cent,  of  butterfat  contained  in  each 
cow's  milk,  as  follows :  Red  Heifer  3.8 ;  Nell  4 ;  Black  and 
White  Heifer  3.9 ;  Crossy  3.5 ;  Whitey  3.8 ;  Black  and  White 
Cow  4.2;  Durham  3.7;  Dot  4;  Star  4.2. 

A  *test  of  to-day's  cream  shows  27  per  cent  butter  fat. 

Jan.  27. — Bought  of  the  Mercantile  Co.  on  account,  1 
gallon  kerosene  for  School  District  No.  78,  16c;  1  gallon 
kerosene  for  home  use  16c.  . .  .Hours  of  labor:  Cattle  4J; 
horses  2 ;  hogs  f ;  poultry  J ;  hauling  ice  1  man  and  team  5, 
2  men  1  (Charge  to  Farm  Expense) .  . .  .Eggs  laid  5.  . .  .Set 
aside  for  home  use :     1  gallon  milk,  1  pint  cream. 

Jan.  28. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  f ; 
poultry  ^;  hauling  ice  1  man  and  team  5,  2  men  1. . .  .Eggs 
laid  3 .  . .  .  Set  aside  for  home  use :  1  gallon  milk,  1  pint 
cream,  5  pounds  butter. 

Jan.  29. — Sold  3|^  dozen  eggs  80c Hours  of  labor.  Cat- 
tle 4^ ;  horses  2 ;  hogs  J ;  poultry  fj ;  hauling  ice  1  man  and 
team  5,  2  men  1.  . .  .Eggs  laid  4.  . .  .Set  aside  for  home  use: 
1  gallon  milk,  1  pint  cream. 

Jan.  30. — Paid  for  barbering  35c;  medicine  50c;  soap  50c; 
cutting  ice  |3.60;  5  gallons  kerosene  at  20c.  . .  .Sold  4  qts. 


♦Record  on  Herd  Record  Card. 
'To  know  yourself  as  you  are,  is  to  turn  your  face  toward  success.'* 


FARM    ACCOUNTS.  45 


cream  at  20c Sold  on  account,  to  Mrs.   Sherpy  5  lbs. 

butter  at  20c ;  to  Mrs.  Dunlap  2  qts.  cream  at  20c Hours 

of  labor:  Cattle  4^;  horses  2;  hogs  f ;  poultry  ^;  hauling 
ice  1  man  and  team  3,  2  men  ^;  sacking  oats  for  market 
2  men  ^. . .  .Eggs  laid  5. . .  .Set  aside  for  home  use:  1  gal- 
lon milk,  1  pint  cream. 

Jan.  31. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  }; 
poultry  i Eggs  laid  3 . . . .  Set  aside  for  home  use :  1  gal- 
lon milk,  1  pint  cream,  5  eggs. 


Character  is  attained  only  through  toil. 


CHAPTER  VI. 
OPEN  LEDGER. 


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Hubbard. 


FARM    ACCOUNTS. 


47 


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48 


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FARM    ACCOUNTS. 


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FARM    ACCOUNTS 

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FARM    ACCOUNTS. 


65 


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0-2 


CHAPTER  VII. 


LABOR  ON  THE  FARM. 

Where  the  labor  is  hired  it  is  easy  enough  to  deter  mi  tie 
its  cost,  but  where  it  is  furnished  almost  wholly  by  the  mem- 
bers of  the  family  it  is  quite  another  thing.  The  labor 
herein,  unless  otherwise  specified,  was  furnished  by  the 
family.  It  seems  fair  to  assume  that  the  head  of  the  fam- 
ily, F.  C.  Hibbard,  should  receive  credit  for  it.  The  rate 
of  wages  during  January  is  $18.00  per  month  and  board, 
figured  at  |2.50  per  week.  The  rate  per  hour  for  the  team 
is  considered  the  same  as  that  for  the  man. 

PRICES  OF  FARM  PRODUCTS. 

The  prices  of  feeds  and  products  used  during  the  month 
are  taken  from  the  local  paper,  The  Northfield  News^  when 
given,  and  by  inquiry  when  not.  They  are  as  follows: 
Corn  fodder,  shredded  and  unshredded,  |3  per  ton;  hay  |6 
per  ton;  oats  31c  per  bushel;  corn  35c  per  bushel;  barley 
35c  per  bushel;  whole  milk  |1  per  hundred;  skim  milk  15 
cents  per  hundred;  cream  Gc  per  lb.;  butter  22c  per  lb.; 
eggs  22c  per  dozen. 

GROUND  FEED. 

At  the  beginning  of  the  month  there  was  on  hand,  as  noted 
in  the  inventory,  some  oats  and  barley,  ground  and  ready 
to  be  used  in  making  up  the  feed.  This  was  mixed  together 
and  fed.  On  the  12th  of  the  month  six  sacks  each  of  oats 
and  barley  were  taken  to  the  mill  and  ground.  Before 
ginnding,  the  sacks  were  weighed;  the  weight  of  the  oats 
being  470  lbs.  and  of  the  barley  672  lbs.  Because  of  the 
inconvenience  in  weighing  either  at  home  or  at  the  feed 


FARM    ACCOUNTS.  (59 


mill,  it  was  assumed  that  as  the  sacks  used  in  taking  the 
grain  to  the  feed  mill  later  were  uniform  in  size,  the  weight 
of  the  two  grains  would  hold  in  the  same  proportion  as  above. 

By  reference  to  card  33 — Feeding  Statement — it  will  be 
seen  that  the  animals  ate  3286  pounds  of  ground  feed.  The 
amount  of  each  grain  in  the  ground  feed  should  now  be 
ascertained  and  the  value  in  nione}'  computed.  470  plus 
672  gives  1142  pounds  in  a  mixture  of  ground  feed  ^^^^^^ 
1352  pounds  of  oats  and  ^^f^2^r-  1934  pounds  of  barley. 
Debit  Ground  Feed  with  each  separately  and  credit  Oats 
and  Barley  respectively,  cards  d  and  10. 

Ground  feed  should  have  been  debited  and  oats  and  barley 
credited  at  the  time  the  grain  was  taken  to  the  mill  to  be 
ground.  A  defect  in  the  memoranda  furnished  has  made  it 
necessary  to  handle  it  differently.  The  simplest  and  most 
direct  method  of  handling  a  transaction  is  the  best. 

^  MAN  LABOR. 


Having  posted  all  the  transactions  and  made  all  the  rec- 
ords from  the  January  memoranda,  you  should  next  trans- 
fer the  facts  from  the  auxiliary  to  the  principal  cards,  or  post 
from  the  auxiliary  cards. 

The  Labor  Record  cards  should  be  added  from  left  to 
right.  The  man  worked  323^3  hours.  His  labor  is  con- 
sidered worth  the  prevailing  rate  |18  per  month  and  board. 
The  board  is  considered  w^orth  |2.50  per  week  or  |11.07  for 
the  month  of  31  days.  The  man  labor  thus  cost  |29.07. 
Dividing  this  by  323i,  the  hours  worked,  the  rate  is  found 
to  be  1.0899.  Multiplying  this  rate  by  the  hours  gives  the 
cost  of  each  enterprise.  The  sum  of  these  costs  equal  |29.07. 
Debit  each  enterprise  with  its  cost,  Cards  5,  6,  7,  15,  4,  11, 
19,  2,  9,  17.  Credit  F.  C.  Hibbard  for  labor  performed 
118.00  and  Food  and  Fuel  for  the  board  |11.07. 


"To  boast  of  a  virtue  is  to  turn  it  into  a  vice." 


70  FARM    ACCOUNTS. 


TEAM  LABOR. 

The  rate  per  hour  is  assumed  to  be  the  same  as  paid  for 
man  labor  |.0899.  This  would  seem  to  be  fair  inasmuch 
as  the  man  averaged  over  ten  hours  a  da}'  and  the  labor  of 
a  man  is  usually  considered  an  offset  for  the  labor  of  a 
team  an  equal  number  of  hours.  The  team  is  charged  for 
its  care  and  feed  separateh',  cards  31  and  33.  Charge  the 
enterprises  receiving  the  benefit  of  Team  Labor,  cards  15, 
11,  19,  9,  5a,  17,  and  credit  Horses  card  4. 

DAIRY  PRODUCE. 

On  card  32,  is  recorded  the  disposition  of  milk,  cream  and 
butter.  The  prices  put  on  the  milk,  cream  and  butter 
used  in  the  house  are  the  prevailing  ones.  Debit  Food  and 
Fuel,  card  15,  with  products  used  and  credit  Cattle,  card 
5a. 

POULTRY  PRODUCE. 

On  the  reverse  side  of  card  32,  is  a  record  of  the  eggs 
laid,  used  and  sold.  The  eggs  sold  were  recorded  at  the 
time  of  sale.  The  ^ eggs  used  should  now  be  posted  by 
debiting  Food  and  Fuel,  card  15,  fl.OB,  and  crediting 
Poultry,  card  7,  |1.06. 

FEEDING  MEMORANDA. 

Owing  to  the  inconvenience  of  weighing  the  feed  given 
to  the  live  stock  every  day,  it  was  determined  to  accept  the 
average  of  three  representative  days'  feeding  as  the  average 
for  the  month.  On  card  33,  the  weight  of  the  several  kinds 
of  feed  has  been  recorded  as  taken  on  the  5th,  15th,  and 
25th  of  the  month.  The  total  quantities  and  values  should 
now  be  computed,  and  entered  in  the  appropriate  columns 
of  that  card. 

"The  unsuccessful  believe  in  luck:  the  successful  believe  in  work.** 


FAEM    ACCOUNTS.  71 


The  average  market  price  for  the  month  is  used  in  com- 
puting the  value  of  the  products  fed  out,  and  for  January 
was  as  follows:  Corn  fodder  $3.00  per  ton;  skim  milk 
15c  per  hundred;  hay  |6.00  per  ton;  oats  31c  per  bushel; 
corn  on  the  *cob  35c  per  bushel;  barley  35c  per  bushel. 

The  cattle  were  fed  shredded  corn  fodder,  136  lbs.  on  the 
5th,  134  lbs.  on  the  15th,  and  135  lbs.  on  the  25th,  making 
an  average  of  135  lbs.  for  each  of  the  three  days  when  the 
weights  were  taken.  The  daily  average  weight  of  un- 
shredded  fodder  is  found  to  have  been  140  lbs.  Thus,  the 
cattle  consumed  daily  during  the  month  of  January  275 
lbs.  of  shredded  and  unshredded  corn  fodder.  The  total 
weight  for  the  31  days  of  the  month  was  31  times  275  lbs. 
or  8525  lbs.,  and  the  value  of  this  quantity  at  |3.00  per 
ton  is  112.79. 

The  ground  feed,  hay,  and  skim  milk  fed  the  cattle  should 
likewise  be  figured.  The  feeds  fed  the  horses,  hogs,  and 
poultry  should  also  be  computed  and  the  proper  extensions 
made. 

Cattle  should  be  debited,  card  5a,  with  the  price  of  feeds 
consumed,  157.77.  And  Corn,  card  11,  (|12.79),  Ground  feed, 
card  10,-  (|30.10),  Cattle,  card  5a  (|2.79)  skim  milk  fed  the 
calves,  and  Hay,  card  12  (|12.09),  credited.  Horses  should 
be  debited,  card  4,  (|26.25)  and  Hay,  Oats  and  Corn,  credited 
cards  12,  9,  and  11  respectively.  Hogs  should  be  debited, 
card  6  (|25.15)  and  Corn  and  Cattle  credited,  cards  11  and 
5a  respectively.  Poultry  should  be  debited,  card  7  (|4.51) 
and  Corn  and  Oats  credited,  cards  11  and  9,  respectively. 


DAIRY  STATEMENT  CAKD. 

This  is  a  record  of  the  milk  produced  by  each  cow  during 
the  month.  It  may  be  recorded  each  day.  In  this  instance 
the  milk  was  weighed  three  days  during  the  month  or  for 


*I"se  72  lbs.  to  the  bushel  of  corn  on  the  cob. 
'Our  ships  would  come  in  if  we'd  go  out  with  a  tug  to  meet  them." 


72  FAEM    ACCOUNTIS. 


six  milkings.  These  weights  are  added  together,  divided 
by  3,  the  number  of  days  represented,  and  multiplied  by  31, 
the  days  in  January. 

The  tests  are  recorded  as  made  and  multiplied  by  the 
pounds  of  milk  which  gives  the  total  fat. 


HERD  RECORD. 


This  is  a  compilation  of  facts  from  cards  36,  36a,  and  36b 
showing  the  milk  and  fat  produced.  It  also  gives  a  com- 
parison of  facts  from  card  32  of  the  milk  products  show- 
ing the  butter  unaccounted  for  or  apparently  lost  through 
improper  skimming  and  a  statement  of  the  disposition  of 
the  milk  and  its  products. 

By  dividing  the  total  pounds  of  fat  produced  during  the 
month  by  the  total  milk  expressed  in  units,  the  average 
per  cent  of  fat  is  ascertained.  In  January  it  is  .039  ap- 
proximately. To  find  the  amount  of  butter  in  milk,  first 
determine  the  amount  of  fat  it  contains  by  multiplying  the 
per  cent  test  of  fat  by  the  pounds  of  milk.  To  this  fat  add 
one-sixth  of  itself  and  the  result  should  be  the  total  butter 
content.  The  amount  of  butter  in  cream  may  be  found  by 
taking  its  per  cent  test  and  multiplying  it  by  the  pounds  of 
cream  to  get  the  total  fat  content.  To  this  fat  add  one-sixth 
of  itself  and  the  result  should  be  the  total  pounds  of  butter. 

TRIAL  BALANCE. 

A  trial  balance  is  a  trial  to  see  that  the  ledger  cards  bal- 
ance or  the  footings  of  the  two  sides  are  equal.  It  consists 
of  a  list  of  each  open  account  in  the  ledger  showing  the 
name  of  the  account  and  the  total  debits  and  total  credits 
set  opposite  it.  These  debits  and  credits  must  equal  each 
other  before  proceeding- 
Mind  your  own  business  and  thus  give  others  a  chance  to  mind  theirs. 

— Hubbard. 


FARM    ACCOUNTS.  73 

111  preparing  for  a  trial  balance  take  a  finely  sharpened 
lead  pencil  and  add  the  sides  of  each  account  placing  the 
footings  directly  under  the  line  following  the  last  entry  on 
each  side  of  the  account.  Take  a  Statement  card  and  write 
the  name  of  each  account  with  its  debit  and  credit  amounts 
in  the  columns  provided.  Then  add  these  two  columns  for 
comparison. 

Since  in  posting  to  the  cards  every  transaction  must  have 
an  equal  amount  of  debits  and  credits,  the  total  sum  of 
these  debits  and  these  credits  should  equal  each  other. 
If  they  do  not,  the  ledger  is  out  of  balance  because  an  error 
has  been  made  \1)  in  posting,  or  (2)  in  adding  the  sides  of  the 
account,  or  (3)  in  transferring  the  accounts  to  the  trial 
balance  or  (4)  in  adding  the  trial  balance. 

As  you  do  not  know  just  where  the  error  is  it  will  be 
necessary  to  systematically  test  each  of  the  four  conditions 
above  noted.  Commence  with  the  first  posting  and  see 
that  the  debits  and  credits  are  equal  and  take  up  severally 
the  following  transactions  in  like  manner,  placing  a  dot  or 
a  check  mark  after  each  amount  on  the  cards.  Look  through 
the  cards  carefully  to  see  if  there  are  any  amounts  not  hav- 
ing dots  or  check  marks  beside  them.  If  there  are,  there 
is  something  wrong.  (2)  Add  again  the  sides  of  each  ac- 
count and  (3)  see  that  the  sums  are  properly  carried  to  the 
Trial  Balance.     Now  (4)  add  the  Trial  Balance  carefully. 

Working  through  this  routine  should  bring  the  desired 
results.  If  the  error  is  not  found,  go  over  the  routine 
again  and  again  until  the  work  is  correct. 

INVENTORY  ON  JANUARY  31st. 

The  inventory  as  of  the  last  day  of  the  month  should  now 
be  taken  so  that  the  accounts  which  are  not  a  part  of  the 
farm  business  may  be  charged  against  the  proprietor.  See 
chapter  III  and  proceed  as  instructed  on  page  30. 


'The  only  real  enemy  one  has  is  himself." 


74  FAEM    ACCOUNTS. 


OLCTHING,  FOOD  AND  FUEL,  FAMILY  EXPENSE, 
HOUSEHOLD  FURNISHINGS. 

These  accounts  should  ordinarily  be  classed  as  Business 
Accounts,  but  since  they  have  nothing  whatever  to  do  with 
the  farm  production,  yet  are  a  necessary  part  of  man's  liv- 
ing, the  net  cost  of  each  should  be  charged  to  the  proprietor 
(F.  C.  Hibbard)  and  the  account  credited  with  that  amount. 

Before  the  net  cost  of  each  of  these  accounts  can  be  ascer- 
tained, a  reference  must  be  made  to  the  inventory  made  at 
this  time — card  34g.  Clothing  is  estimated  to  be  worth 
|135,  and  Food  and  Fuel  |82.40.  In  determining  the  net 
cost  of  these  accounts  these  inventories  must  be  considered 
as  a  credit.  Thus,  Clothing  has  a  debit  of  |157.80  and  con- 
sidering the  inventory  |135  as  a  credit,  the  net  cost  is  |22.80. 
See  duplicate  card  14  showing  Clothing  credited  |22.80,  and 
card  *1  showing  F.  C.  Hibbard  debited  |22.80. 

Food  and  Fuel  has  an  inventory  of  |82.40.  Considering 
this  as  a  credit  the  net  cost  is  found  to  be  |25.96.  See  dup- 
licate card  15.  Credit  Food  and  Fuel  and  debit  F.  C.  Hib- 
bard 125.96.  Family  Expense  has  no  inventory  to  consider 
so  it  is  credited  with  its  total  debit  |23.35  and  F.  C.  Hib- 
bard debitM  a  like  amount.  Since  the  inventory  of  House- 
hold Furnishings  is  equal  to  its  total  cost,  there  is  no  trans- 
fer entry  to  make. 

These  four  accounts  are  very  important  ones,  since  they 
represent  expenditures  that  are  too  often  the  source  of 
financial  embarrassment  and  distress.  p]ven  if  no  attempt 
is  made  to  make  a  complete  record  of  the  business  trans- 
acted, these  accounts  should  never  be  overlooked. 

SECOND  TRIAL  BALANCE. 

A  second  trial  balance  should  now  be  taken  to  determine 
tlie  condition  of  the  ledger  since  charging  the  proprietor 


*F.  C.  Hibbard — Closed  Ledger,  page  83. 

"Easy  money  is  hard  to  keep.' 


FARM    ACCOUNTS.  75 


with  the  living  expenses  as  above.  It  is  apparent  that  these 
transfers  might  have  been  made  before  taking  the  first  trial 
balance  and  thus  obviated  the  necessity  for  a  second  one, 
but  it  is  safer  for  the  beginner  to  check  himself  as  often  as 
practicable.  This  Trial  Balance  is  shown  on  card  35a. 
This  gives  the  true  con  ^I  it  ion  of  the  ledger  at  the  close  of 
January. 

BUSINESS  STATEMENT. 

A  Business  Statement  is  one  made  to  show  the  *  losses 
or  tgiiins  of  the  business.  It  also  shows  the  losses  or  gains 
on  each  account  separately.  It  naturally  shows  the  cost 
and  receipts  of  each  of  the  accounts  representing  the  things 
produced,  bought,  or  sold  for  the  purpose  of  gain.  Such 
accounts  used  in  January  are  Keal  Estate,  Horses,  Cattle, 
Hogs,  Poultry,  Machinery  and  Implements,  Oats,  Corn,  and 
Farm  Expense. 

This  statement  is  made  from  the  Trial  Balance  and  In- 
ventory in  a  manner  hereafter  explained. 

Take  the  statement  card,  and  head  it  like  card  35b.  Re- 
ferring to  the  second  Trial  Balance:  Take  the  first  Busi- 
ness Account — Real  Estate — and  write  the  name  on  the 
second  line  of  the  card  and  follow  as  illustrated  with  its 
cost — the  debit  in  the  Trial  Balance.  Write  underneath 
this  the  present  value  (Inventory).  Subtracting  the  pres- 
ent value  from  the  cost  a  loss  of  |1.86  is  shown.  Take  the 
next  Business  Account — Horses — and  to  its  receipts  (credit 
side  on  second  Trial  Balance)  add  its  inventory  and  from 
this  total  subtract  its  cost  (debit  side  on  second  Trial  Bal- 
ance) and  a  loss  of  |26.43  is  shown.  Likewise  handle  the 
remaining  Business  Accounts. 

FINANCIAL  STATEMENT. 
A  Financial   Statement  is  one  made  to  show  our  Jre- 
sources  and  §  liabilities.     It  is  made  from  the  Trial  Balance 

•A  loss  is  a  decrease  of  capital. 

tA  gain  is  an  increase  of  capital. 

iA  resources  is  anything  we  have  of  value. 

§A  liability  is  anything  we  owe. 

Hear  no  ill  of  a  friend,  nor  speak  any  of  an  enemy. — Franklin. 


76  FARM    ACCOUNTS. 


and  Inventory.  It  contains  a  list  of  the  values  of  the  ledger 
accounts  with  their  titles  appearing  in  the  Inventory  to- 
gether with  the  accounts  and  values  appearing  in  the  Trial 
Balance  whose  difference  shows  something  due  us  or  that  we 
owe  others. 

The  difference  between  this  list  of  resources  and  liabil- 
ities is  the  net  capital.  Another  way  to  determine  our  net 
capital  is  to  add  our  net  gain,  or  subtract  our  net  loss  from 
our  net  investment.  It  is  thus  apparent  that  in  closing  this 
month  the  difference  between  our  resources  and  liabilities 
is  equal  to  the  sum  of  our  net  investment  and  net  gain.  See 
card  3oc. 

CLOSING  THE  LEDGER. 

This  is  a  process  undertaken  at  stated  times  for  the  pur- 
pose of  closing  up  or  ruling  up  the  several  accounts  in  the 
ledger.  It  is  really  an  unnecessary  process  with  the  card 
system  unless  we  wish  to  discontinue  business  for  as  soon 
as  one  card  is  full  the  account  is  transferred  to  another 
one  and  the  Business  and  Financial  Statements  give  a 
complete  exposition  of  the  results  and  standing  of  the 
business.  However,  it  is  a  nice  process  and  serves  to  better 
acquaint  the  student  with  the  relationship  existing  be- 
tween the  accounts.  The  ledger  should  never  be  closed 
until  the  Business  and  Financial  Statements  have  been 
made,  as  these  give  a  thorough  test  of  the  condition  of  the 
ledger  for  closing.  This  book  gives  the  open  ledger  (its 
condition  after  posting)  and  the  closed  ledger  (its  condition 
after  the  processes  of  closing  have  been  completed).  In 
closing  a  ledger  take  an  Inventory  and  a  Trial  Balance 
and  make  a  Business  and  Financial  Statement;  open  a 
Loss  and  Gain  account;  into  it  transfer  all  losses  and 
gains  shown  in  the  Business  Accounts. 

Open  a  balance  Account ;  into  it  transfer  all  resources  and 
liabilities  shown  in  the  Financial  Accounts  and  the  inven- 
tories from  the  Business  Accounts. 

Be  always  ashamed  to  catch  thyself  idle. — Franklin. 


FAKM    ACCOUNTS.  77 


CLOSE  BUSINESS  ACCOUNTS  INTO  LOSS  OR  GAIN. 

A  business  account  which  has  no  inventory  is  closed  by 
writing  on  the  less  side  in  red  ink  the  difference  between 
the  two  sides.  The  date,  Loss  and  Gain,  and  card  number 
of  the  Loss  and  Gain  Account  should  also  be  written.  This 
difference  should  be  transferred  in  black  ink  to  the  opposite 
side  of  the  Loss  and  Gain  Account.  The  account  should 
be  ruled  as  shown  in  the  closed  ledger. 

Where  a  Business  Account  has  an  inventory  that  is  a 
resource,  write  the  inventory  on  the  credit  side  in  red  ink 
and  transfer  it  in  black  ink  to  the  opposite  side  of  the  Bal- 
ance Account  and  proceed  as  with  an  account  without  an 
inventory. 

CLOSE  FINANCIAL  ACCOUNTS  INTO  BALANCE. 

A  Financia^l  Account  that  balances  (whose  debits  and 
credits  are  equal)  is  balanced  by  simply  bringing  down 
the  totals  opposite  each  other  and  ruling  as  on  card  16 
Family  Expense.  Where  the  two  sides  are  unequal  write 
on  the  less  side  in  red  ink  the  difference  and  carry  this  in 
black  ink  to  the  opposite  side  of  the  Balance  Account  and 
rule  as  on  card  21. 

If  desired,  the  balance  may  be  brought  down  underneath 
the  ruled  account  instead  of  carrying  it  to  the  Balance 
Account.  The  ledger  would  then  be  open  ready  for  busi- 
ness. 

THE  USE  OF  RED  INK. 

Red  ink  should  be  used  sparingly.  Its  use  is  to  empha- 
size or  call  attention  to,  and  usually  denotes  something 
out  of  its  proper  place.  When  a  red  ink  entry  is  trans- 
ferred it  is  entered  in  black  ink.  Never  make  the  same 
entry  twice  in  red  ink. 

"After  all,  the  man  who  is  thorough,  is  the  one  who  is  wanted.'* 


CHAPTER  VIII. 

CLOSED  LEDGEK. 

Inventory  of  real  and  personal  property  Jan.  31,  1904. 

Real  Estate:  SEJ  Section  4,  Township  111,  Range  19,  160 
acres  at  |60  per  acre. 

Horses:  Topsy,  black  mare  6  years  old  flOO;  Kitty, 
black  mare  6  years  old  flOO;  Nell,  gray  mare  14  years  old 
|125;  Bill,  gray  gelding  16  years  old  |7o;  Maude,  brown 
mare  2  years  old  |40 ;  Jess,  brown  mare  1  year  old  |20. 

Cattle:  Cows — Nell,  grade  shorthorn  2  years  old  |30; 
Black  and  White  Heifer,  grade  shorthorn  2  years  old  |25; 
Red  Heifer,  grade  shorthorn  2  years  old  |25 ;  Crossy,  grade 
shorthorn  6  years  old  |30 ;  Whitey,  grade  shorthorn  10  years 
old  |25 ;  Durham,  grade  shorthorn  8  years  old  |30 ;  Black 
and  White  Cow,  Jersey  shorthorn  8  years  old  |25 ;  Dot, 
grade  shorthorn  10  years  old  |30;  Star,  grade  shorthorn  7 
years  old  |25;  Bangs,  grade  shorthorn  2  years  old  |25; 
Holstein,  grade  Holstein  6  years  old  |22. 

Yearling  Heifers — Daisy,  grade  shorthorn  |10;  Belle, 
grade  shorthorn  |18 ;  Bess,  grade  Holstein  |10. 

Fattening  Cattle — Two  red  and  white  steers  |95. 

Bull — Jack,  grade  shorthorn  1  year  old  |20. 

Calves— Five,  |41. 

Hogs :     3  brood  sows  at  |15 ;  8  hogs  |92 ;  7  hogs  |66.20 ; 

Poultry:     Ninety  chickens  at  33|c. 

Machinery  and  Implements :  Vehicles  —  1  lumber  wagon 
|25 ;  1  old  lumber  wagon  |5 ;  1  two-seated  road  wagon  |45 ; 
1  surrey  |55;  1  old  one-horse  buggy  $5;  1  pair  light  bobs 
410 ;   1  cutter  |15. 

Machinery — 1  binder  |15;  1  mower  |18;  1  hay  rake  |3; 
1  seeder  |28 ;  1  fanning  mill  |20 ;  1  corn  sheller  $5 ;  1  cream 
separator  |40;  hay  fork  and  rope  |6.50;  1  grindstone  75c. 
"Better  wear  out  shoes  than  sheets." 


FAEM    ACCOUNTS.  7J) 


Implements — 1  sulky  plow  |35;  2  old  walking  plows  $5; 

1  spring  tooth  harrow  |7 ;  1  old  wood-frame  harrow  |3 ;  1 
disk  |10;  1  two-horse  cultivator  |20;  1  old  two-horse  cul- 
tivator |4  ;   1  one-horse  cultivator  |2. 

Tools — Forks  |1.25;  1  scoop  shovel  75c;  small  tools  |1.50; 
hoes  and  rakes  50c ;  1  set  barn  scales  $8. 

Horse  Equipment — 1  double  harness  |20;  1  old  double 
harness  |5 ;  1  light  double  harness  |25 ;   blankets  |3. 

Oats:  Market  value  34c  per  bushel.  40  bu.  18  lbs.  in 
feed  boxes  at  barn ;  3  bu.  ground  and  in  large  sack. 

Bin  Measurements— No.  1—16  ft.  6  in.  by  12  ft.  10  in.  by 

5  ft.  10  in. ;  No.  5—12  ft.  6  in.  by  6  ft.  by  3  ft.  7  in. ;  No.  6— 
11  ft.  by  6  ft.  by  4  ft.  10  in. 

Barley:     Market  value  35c  per  bushel.     207  bu.  34  lbs. 
Corn:     Market  value  corn  on  cob  35c  per  bushel;    fodder 
$3  per  ton. 

Bin  Measurements — No.  1 — 19  ft.  6  in.  by  7  ft.  3  in.  by 

6  ft.;  No.  2— 5^ ft.  by  5  ft.  by  93  in.;  No.  3— Round  bin,  diam- 
eter 8  ft.,  height  4  ft.;  11,880  lbs.  corn  fodder. 

Hay:  Market  value  |6  per  ton.  Mow  No.  1—28  ft.  by  30 
ft.  by  18  ft. ;  No.  2—28  ft.  by  30  ft.  by  6  ft.  6  in. 

House  Furnishings:  2  kitchen  ranges  |30;  2  tables  (1 
kitchen  and  1  dining)  |10;  9  dining-room  chairs  |15;  4  rock- 
ing chairs  |7;  6  kitchen  chairs  |2;  1  large  upholstered  chair 
|5;  2  upholstered  chairs  |5;  1  bedroom  suite  |15;  2  bedroom 
suites  |20;  1  bedroom  suite  |5;  carpets  |30;  bedding  |50 

2  couches  |5;  1  cot  |1 ;  1  parlor  table  |2;  1  sideboard  |15 
1  wardrobe  |50;  1  secretary  |15;  1  secretary  |5;  1  clock  |4 
1  piano  |150;  kitchen  utensils  and  stove  ware  |5;  dishes 
$25;  refrigerator  |15;  churn  |2. 

Clothing:     Men's  clothing  $60 ;  women's  clothing  |75. 
Food  and  Fuel:     Considered  same  as  January  1st  $82.40. 
*Cash :     Balance  on  hand  $429.91. 


♦This  was  taken  by  actual  count. 

To  be  humble  to  superiors  is  duty,  to  equals  courtesy,  to  inferiors 
nobleness." 


80 


FAEM    ACCOUNTS. 


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FARM    ACCOUNTS. 


81 


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82 


FARM    ACCOUNTS. 


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84 


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Well  regulated  charity  begins  with  one's  self. — ^French. 


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88 


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Who  accepts  from  another,  sells  his  freedom. — German. 


92 


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'Not  to  advance  is  to  recede.' 


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Approve  not  of  him  who  commends  all  you  say. — Franklin. 


94 

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Necessity  never  made  a  good  bargain. — ^Franklin. 


FARM    ACCOUNTS. 


95 


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That  man  is  best  educated  who  is  most  useful. — Hubbard. 


CHAPTER  IX. 
PRACTICE  WORK. 

Feb.  1. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  J; 
poultry  i.  . .  . Eggs  laid  4 ...  , Set  aside  for  home  use :  1  gal- 
lon milk,  1  pint  cream. 

Feb.  2. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J; 
poultry  ^ . . .  .  Eggs  laid  1 .  . . .  Set  aside  for  home  use :  1  gal- 
lon milk,  6  eggs. 

Feb.  3. — Sold  1  gallon  cream  80c;  ^  pounds  butter  at 
23 Jc ....  Hours  of  labor :  Cattle  4^ ;  horses  2 ;  hogs  } ;  poul- 
try i ;  hauling  grist  for  feed  1  man  and  team  4,  2  men  f 

Eggs  laid  1.  . .  .Set  aside  for  home  use:  1  gallon  milk,  3 
quarts  cream. 

Feb.  4. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  |; 
poultry  ^ .  . .  .  Eggs  laid  4 .  . .  .  Set  aside  for  home  use :  5 
quarts  milk,  3  quarts  cream,  6  eggs. 

Feb.  5. — Paid  personal  property  taxes  |6.51  (Charge  Farm 
Expense)  ;  medicine  50c ;  binder  twine  $22.50 ;  wood  |8 ;  ker- 
osene 15c ;  stationery  27c ....  Bought  of  Mercantile  Co.  on  ac- 
count, groceries  50c.  . .  .Sold  81  bushels  and  8  pounds  of  oats 
at  35c ;  ^^  quarts  of  cream  at  20c ....  Hours  of  labor :  Cattle 
4^ ;  horses  2 ;  hogs  | ;  poultry  1^ ;  marketing  oats  1  man  and 
team  3,  2  men  J .  . .  .  Eggs  laid  3 .  . .  .  Set  aside  for  home  use : 
4J  quarts  milk,  1  pint  cream. 

Weight  of  feeds  fed  to  live  stock  to-day :  Cattle — Shred- 
ded corn  fodder  135  lbs.,  unshredded  corn  fodder  139  lbs., 
hay  129  lbs.,  ground  feed  80  lbs.,  oats  2  lbs.,  skim  milk  57 
lbs. ;  horses — Hay  119  lbs.,  oats  46  lbs.,  corn  on  cob  11  lbs. ; 
hogs — Corn  on  cob  209  lbs.  and  all  skim  milk  and  butter- 
milk not  otherwise  used ;  poultry — Corn  on  cob  10  lbs.,  oats 
11  lbs. 

The  weight  of  milk  given  by  each  cow  morning  and  even- 
ing was  as  follows:     Red  Heifer,  morning  6.9  lbs.,  evening 


Use  72  lbs.  of  corn  on   the  cob    to  a  bushel   during  February  and 
March. 

Troubles  grow  by  recounting  them. — Hubbard. 


98  FAKM    ACCOUNTS. 


7.3  lbs.;  Nell,  morning  11.2  lbs.,  evening  11.8  lbs.;  Black 
and  White  Heifer,  morning  5  lbs.,  evening  5.1  lbs. ;  Crossy, 
morning  10.9  lbs.,  evening  10.7  lbs.;  Whitey,  morning  8.1 
lbs.,  evening  7.9  lbs.;  Black  and  White  Cow,  morning  8.8 
lbs.,  evening  8.7  lbs. ;  Durham,  morning  9.1  lbs.,  evening  9.2 
lbs.;  Dot,  morning  14.6  lbs.,  evening  14.5  lbs.;  Star,  morn- 
ing 5.2  lbs.,  evening  5.1  lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  today  for 
composite  test. 

Feb.  6. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J; 
poultry  ^....Eggs  laid  5.... Set  aside  for  home  use:  3J 
quarts  milk,  4  eggs. 

Feb.  7. — Sold  6  pounds- butter  at  22c Hours  of  labor: 

Cattle  4J ;  horses  2 ;  hogs  f ;  poultry  J .  . . .  Eggs  laid  6 Set 

aside  for  home  use :     4^  quarts  milk,  5  pounds  butter. 

Feb.  8. — Hours  of  labor :  Cattle  4J ;  horses  2 ;  hogs  j ; 
poultry  J .  . .  .  Eggs  laid  8 .  . .  .  Set  aside  for  home  use :  1  gal- 
lon milk,  5  pounds  dressed  chicken. 

Feb.  9.— Bought  flour  |12 Bought  of  Mercantile  Co. 

on  account,  sugar  $1 .  . . .  Sold  5  pounds  butter  at  22c .... 
Hours  of  labor:  Cattle  4|^;  horses  2;  hogs  f ;  poultry  i; 
hauling  wood  1  man  and  team  4.  . .  .Eggs  laid  6.  . .  . Set  aside 
for  home  use :     1  gallon  milk,  1  pint  cream. 

Feb.  10. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  ^ .  . .  . Eggs  laid  5.  . .  . Set  aside  for  home  use :  1  gal- 
lon milk,  1  pint  cream,  10  eggs. 

Feb.  11. — Paid  subscription  to  ^'Farmers'  Tribune"  to 
Feb.  1,  1905,  |1;  clothes-line  70c;  tie-rope  for  horses  25c; 
medicine  10c ....  Sold  5  pounds  butter  at  22c ;  4|  quarts 
creiim  at  20c.... Hours  of  labor:  Cattle  4^;  horses  2; 
hogs  J ;  poultry  J .  . .  .  Eggs  laid  4 .  . .  .  Set  aside  for  home  use : 
3  quarts  milk,  4  quarts  cream. 

Feb.  12.— Paid  A.  O.  U.  W.  assessment  |1 Bought  of 

Mercantile  Co.  on  account,  groceries  40c;  overalls  50c.  . . . 
Sold  Mercantile  Co.  on  account,  5  pounds  butter  at  22c. . . . 
Hours  of  labor:     Cattle  4| ;  horses  2;  hogs  f ;  poultry  J.  . .  . 

"What  are  you?    Not  what  you  have  been." 


FARM    ACCOUNTS.  .39 


Eggs  laid  6.  . .  .Set  aside  for  home  use:     1  gallon  milk. 

Feb.  13. — Bought  oyster  shells  for  poultry  25c;  shoe  re- 
pairs 15c ....  Sold  5  lbs.  butter  at  25c ;  3  quarts  cream  at 

20c Gave  to  Mrs.  Riddell  11 J  lbs.  butter  valued  at  22c.  per 

pound Hours  of  labor :     Cattle  4J ;  horses  2 ;  hogs  | ; 

poultry  ^....Eggs  laid  8 Set  aside  for  home  use:     1 

gallon  milk,  1  pint  cream. 

Feb.  14. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  ^....Eggs  laid  8.... Set  aside  for  home  use:  5 
pounds  butter,  5  quarts  milk,  1  pint  cream,  4  eggs. 

Feb.  15. — Hours  of  labor:  Cattle  4^;  horses  2;  hog«  |; 
poultry  i .  . .  .  Eggs  laid  12 ...  .  Set  aside  for  home  use :  1  gal- 
lon milk,  1  quart  cream,  A^  pounds  dressed  chicken. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Shred- 
ded corn  fodder  134  lbs.,  unshredded  corn  fodder  141  lbs., 
hay  130  lbs.,  ground  feed  62  lbs.,  oats  2  lbs.,  skim  milk  57 
lbs.;  horses — Hay  121  lbs,  oats  46  lbs.,  corn  on  cob  11  lbs.; 
hogs — Corn  on  cob  211  lbs.  and  all  skim  milk  and  butter- 
milk not  otherwise  used ;  poultry — Corn  on  cob  10  lbs.,  oats 
10  lbs. 

The  weight  of  milk  given  by  each  cow,  morning  and  even- 
ing, was  as  follows:  Red  Heifer,  morning  7  lbs.,  evening 
7.2  lbs.;  Nell,  morning  11.5  lbs.,  evening  11.9  lbs.;  Black 
and  White  Heifer,  morning  4.9  lbs.,  evening  4.9  lbs. ;  Crossy, 
morning  10.6  lbs.,  evening  10.8  lbs.;  Whitey,  morning  7.3 
lbs.,  evening  7.2  lbs.;  Black  and  White  Cow,  morning  8.5 
lbs.,  evening  8.6  lbs. ;  Durham,  morning  9.3  lbs.,  evening  9.2 
lbs. ;  Dot,  morning  14.6  lbs.,  evening  14.7  lbs. ;  Star,  morn- 
ing 4.9  lbs.,  evening  4.7  lbs. 

Took  sample  of  each  cowl's  milk  at  both  milkings  to-day 
for  composite  test. 

Feb.  16. — Sold  5  pounds  butter  at  23c. . .  .Sold  Mercantile 
Co.  on  account,  16 J  pounds  butter  at  20c. . .  .Hours  of  labor: 
Cattle  4J;  horses  2;  hogs  |;  poultry  J;  sacking  oats  for 
market  2  men  ^;  sacking  barley  for  grist  2  men  J. . .  -Eggs 
laid  14 ...  .  Set  aside  for  home  use :  4J  quarts  milk,  1  pint 
cream,  10  eggs. 

The  world  treats  you  as  well  as  you  treat  it. — Hubbard. 


100  FARM    ACCOUNTS. 


Feb.  17. — Paid  sleigh  repairs  50e;  saw  filing  60c;  oil 
meal  for  cattle  |1.65;  grinding  feed  60c;  postal  cards  24e 

Bought  of  Mercantile  Co.  on  account,  groceries  |1.90 ; 

lamp  chimney  10c.  . .  .Sold  95  bushels  oats  at  35c. . .  .Hours 
of  labor:  Cattle  4|^;  horses  2;  hogs  J;  poultry  J;  hauling 
grist  1  man  and  team  3.  . .  .Eggs  laid  10.  . .  .Set  aside  for 

home  use:     4f  quarts  milk,  3  quarts  cream. 

Feb.  18. — Paid  for  1  pair  stockings  25c;  Degree  of  Honor 
assessment  |2.... Bought  of  Mercantile  Co.  on  account,  1 
broom  35c.  . .  .Sold  to  Mercantile  Co.  on  account,  10  pounds 
butter  at  22c.  . .  .Sold  11  bushels  barley  at  42fc. . .  .Hours 
of  labor :  Cattle  4^ ;  horses  2 ;  hogs  | ;  poultry  ^ .  . .  .  Eggs 
laid  14 ...  .  Set  aside  for  home  use :  1  gallon  milk,  1  pint 
cream. 

Feb.  19. — Bought  wood  |4.50 Bought  of  Mercantile  Co. 

on  account,  crackers  25c ;  cloth  and  ribbons  |1.43 Hours 

of  labor:  Cattle  4|;  horses  2;  hogs  f ;  poultry  J;  cutting 
wood  1  man  i. . . . Eggs  laid  8 .  . . . Set  aside  for  home  use : 
4^  quarts  milk,  1  pint  cream,  8  eggs. 

Feb.  20. — Bought  wood  |4.50;  medicine  15c ....  Bought 
of  Mercantile  Co.  on  account,  kerosene  and  oranges  54c 
.  . .  .Sold  1  gallon  cream  at  80c. . .  .Hours  of  labor:  Cattle 
4^;  horses  2;  hogs  f ;  poultry  ^;  hauling  wood  1  man  and 
team  3,  cutting  wood  1  man  1 .  . .  .  Eggs  laid  12 ...  .  Set  aside 
for  home  use:     1  gallon  milk,  1  quart  cream. 

Feb.  21. — Paid  subscription  to  '' American  Boy,"  to  Feb- 
ruary, 1905,  |1 Hours  of  labor:     Cattle  4i;  horses  2; 

hogs  f ;  poultry  ^ .  . .  .  Eggs  laid  15 ...  .  Set  aside  for  home 
use :  5  pounds  of  butter,  4J  quarts  milk,  1  pint  of  cream .... 
Sold  5  doz.  eggs  at  25c. 

Feb.  22. — Sold  4  dozen  eggs  at  25c ....  Bought  medicine 
55c ;  lemons  10c ;  candy  5c ...  .  Hours  of  labor :  Cattle  4 J ; 
horses  2 ;  hogs  f ;  poultry  ^ .  . .  .  Eggs  laid  14 ...  .  Set  aside 
for  home  use:  4|^  quarts  milk,  1  pint  cream,  8|  pounds 
dressed  chicken,  8  eggs. 

"You  must  be  dead  to  many  things,  if  you  would  rise." 


FARM    ACCOUNTb.  iQi 


Feb.  23.— Hours  of  labor:  Cattle  4^;  horses  2;  hogs  j; 
poultry  ^. . .  .Eggs  laid  10.  . .  .Set  aside  for  home  use:  6J 
quarts  milk,  1  quart  cream. 

Feb.  24. — Sold  to  Mercantile  Co.  on  account,  10  pounds 
butter  at  22c ....  Sold  to  Mrs.  Bixby  5  pounds  butter  at  22c. 
She  paid  |1,  balance  to  be  charged  to  her  account ....  Bought 
of  Mercantile  Co.  on  account,  crackers  60c.... Hours  of 
labor:  Cattle  4J;  horses  2;  hogs  |;  poultry  i;  cutting 
wood  1  man  2.  . .  .Eggs  laid  12.  . .  .Set  aside  for  home  use: 
4J  quarts  milk,  1  pint  cream. 

Feb.  26. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  }; 
poultry  ^ . . . .  Eggs  laid  10 ... .  Set  aside  for  home  use :  4 J 
quarts  milk,  10  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day :  Cattle — Shred- 
ded corn  fodder  136  lbs.,  unshredded  corn  fodder  140  lbs., 
hay  131  lbs.,  ground  feed  62  lbs.,  oats  2  lbs.,  skim  milk  57 
lbs. ;  horses — Hay  120  lbs.,  corn  on  cob  11  lbs.,  oats  46  lbs. ; 
hogs — Corn  on  cob  210  lbs.  and  all  skim  milk  and  butter- 
milk not  otherwise  used ;  poultry — Corn  on  cob  10  lbs.,  oats 
12  lbs. 

The  weight  of  milk  given  by  each  cow,  morning  and  even- 
ing, was  as  follows:  Red  Heifer,  morning  6.8  lbs.,  evening 
6.5  lbs.;  Nell,  morning  11.3  lbs.,  evening  10.7  lbs.;  Black 
and  White  Heifer,  morning  4.5  lbs.,  evening  4.4  lbs. ;  Crossy, 
morning  10.5  lbs.,  evening  10.4  lbs.;  Whitey,  morning  6.9 
lbs.,  evening  7  lbs..  Black  and  W^hite  Cow,  morning  8.7  lbs., 
evening,  8.6  lbs. ;  Durham,  morning  9.1  lbs.,  evening  9.3  lbs. ; 
Dot,  morning  14.5  lbs.,  evening  14.4  lbs. ;  Star,  morning  4.8 
lbs.,  evening  4.4  lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  to-day 
for  composite  test. 

Feb.  26. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  4  •  •  •  •  Eggs  laid  10 ... .  Set  aside  for  home  use :  1 
gallon  milk,  1  quart  cream. 

Fashion  is  a  barricade  behind  which  people  hide  their  nothingness. 

— Hubbard. 


102  FARM    ACCOUNTS. 


A  test  was  made  to-day  of  the  composite  samples  of  each 
cow's  milk  taken  on  the  5th,  15th  and  25th  of  the  month. 
This  test  shows  that  the  per  cent  of  butter  fat  contained  in 
each  cow" s  milk  was  as  follows  :  Red  Heifer  3.8 ;  Nell  3.8 ; 
Black  and  White  Heifer  4 ;  Crossy3.6;  Whitey  3.8;  Black 
and  White  Cow  4.2;   Durham  3.8;   Dot  3.9;   Star  4.1. 

Cream  from  this  morning's  skimming  tested  25  per  cent 
butter  fat. 

Feb.  27. — Bought  medicine  |2.... Bought  of  Mercantile 
Co.  on  account,  sorghum  and  sugar  |1.50. ..  .Sold  Mercan- 
tile Co.  on  account,  10  pounds  butter  at  22c.... Sold  IJ 
quarts  cream  at  20c ....  Hours  of  labor :  Cattle  4^ ;  horses 
2;  hogs  f ;  poultry  i. . .  .Eggs  laid  10.  . .  .Set  aside  for  home 
use:     1  gallon  milk,  1  pint  cream. 

Feb.  28. — Bought  books  and  stationery  75c;  medicine 
25c ....  Hours  of  labor :  Cattle  4J ;  horses  2 ;  hogs  f ;  poul- 
try J ...  .  Eggs  laid  11 ...  .  Set  aside  for  home  use :  4J  quarts 
milk,  1  pint  cream. 

Feb.  29.— Sold  10  bushels  18  pounds  oats  at  33ic;  2  bush- 
els 8  pounds  ear  corn  at  52c  ;    303  pounds  hay  at  |6  per 

ton Received  for  board  of  F.  B.  Headley  |11.50 Sold 

4  doz.  eggs  at  25c ....  Hours  of  labor :  Cattle  4 J ;  horses  2 ; 
hogs  f ;  poultry  1^ .  . . .  Eggs  laid  3 .  , . .  Set  aside  for  home 
use:  5  pounds  of  butter,  4^  quarts  milk,  1  pint  cream,  7 
eggs. 

The  rate  of  wages  during  the  month  is  |18  per  month  and 
board.     The  board  is  figured  at  |2.50  per  week. 

The  prices  of  feeds  and  products  used  during  the  month 
ai:e  as  follows :  Corn  fodder  $3  per  ton ;  hay  |7  per  ton ;  oats 
36c  per  bushel ;  corn  35c  per  bushel ;  barley  36c  per  bushel ; 
whole  milk  $1  per  hundred;  skim  milk  15c  per  hundred; 
cream  80c  per  gallon;  butter  22c  per  pound;  eggs  25c  per 
dozen ;  dressed  chicken  8c  per  pound. 

Reference  should  be  made  to  the  explanations  and  illus- 
trations in  January  for  guidance  in  calculating  and  record- 
ing the  values  on  the  auxiliary  cards. 

Creditors  have  better  memories  than  debtors. — ^Franklin. 


FARM    ACCOUNTS.  103 


Mar.  1. — Paid  for  medicine  25c Bought  of  Mercan- 
tile Co.  on  account,  cream  of  wheat  15c;  underclothing 
|1.70 ;  baking  powder  40c. . . .  Sold  Mercantile  Co.  on  account, 

15  lbs.  butter  at  22c Hours  of  labor :     Cattle  4^ ;  horses 

2 ;  hogs  f ;  poultry  i Eggs  laid  12 ... .  Set  aside  for  home 

use :     14  gallons  milk,  3  pints  cream,  5  eggs. 

Mar.  2. — Paid  for  grinding  feed  60c ....  Hours  of  labor : 
Cattle  4J;  horses  2;  hogs  f ;  poultry  ^. . .  .Eggs  laid  8. . . . 
Set  aside  for  home  use:     1^  gallons  milk. 

Mar.  3. — Paid  for  nutmegs  10c ;  barber  10c Hours  of 

labor :  Cattle  4^ ;  horses  2 ;  hogs  | ;  poultry  i, .. . Eggs  laid 
11.... Set  aside  for  home  use:  If  gallons  milk,  1  pint 
cream,  6  eggs,  4  pounds  butter. 

Mar.  4. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  i.  . . . Eggs  laid  11 ... . Set  aside  for  home  use :  1 J 
gallons  milk,  1  pint  cream. 

Mar.  5. — Paid  postage  10c ;  medicine  $2.95 ;  pail  for  house 
45c ....  Bought  of  Mercantile  Co.  on  account,  *soap  25c; 
yeast  5c;  oranges  30c;  rubbers  and  overalls  |1.35;  gloves 

20c Sold  Mercantile  Co.  on  account,  10  lbs.  butter  at  22c 

Sold  to  M.  G.  Hibbard  on  account,  1  lb.  butter  20c.  . . . 

Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J;  poultry  J; 
fchurning  1  man  1,  1  woman  f ;  hauling  manure  to  corn  land 
2  men  and  team  3 .  . . .  Eggs  laid  11 ...  .  Set  aside  for  home 
use:     1^  gallons  milk,  1  pint  cream,  4  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  134  lbs.,  hay  33  lbs.,  ground  feed  74  lbs.,  skim  milk 
65  lbs.;  horses— Hay  145  lbs.,  oats  60  lbs.;  hogs — Corn  on 
cob  120  lbs.  and  all  skim  milk  and  buttermilk  not  otherwise 
used ;  poultry — Oats  14  lbs.,  corn  on  cob  4  lbs. 

The  weight  of.milk  given  by  each  cow,  morning  and  even- 
ing, was  as  follows :  Bed  Heifer,  morning  6.3  lbs.,  evening 
6.2  lbs.;  Nell,  morning  9.6  lbs.,  evening  9.3  lbs.;  Black  and 
White  Heifer,  morning  4  lbs.,  evening  3.9  lbs. ;  Crossy,  morn- 


♦Unless  otherwise  specified  charge  soap  to  Family  Expense. 
tEnter  under  Man  Labor. 

"Well  done  is  better  than  well  said." 


104  FARM    ACCOUNTS. 


ing  10.2  lbs.,  evening  10.3  lbs.;  Whitej,  morning  6.5  lbs., 
evening  6.3  lbs.;  Black  and  White  Cow,  morning  8.1  lbs., 
evening  7.9  lbs.;  Durham,  morning  8.5  lbs.,  evening  8.4  lbs.; 
Dot,  morning  13.3  lbs.,  evening,  13.4  lbs.;  Star,  morning  4 
lbs.,  evening  3.8  lbs.;  Holstein,  morning  16.8  lbs.,  evening 
17.3  lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  to-day 
for  composite  test.  Holstein's  milk  used  to-day  for  first 
time  since  birth  of  calf  on  the  2d. 

Mar.  6. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  |; 
poultry  ^.  . .  .Eggs  laid  13.  . .  .Set  aside  for  home  use:  IJ 
gallons  milk,  1  pint  cream. 

Mar.  7. — Paid  for  medicine  50c.  . .  .Bought  of  Mercantile 
Co.  on  account,  cloth  and  laces  |1;  rubbers  55c;  tea,  salt 
and  kerosene  |1.50. . .  .Sold  Mercantile  Co.  on  account,  5 
lbs.  butter  at  22c.  . .  .Hours  of  labor:  Cattle  4^;  horses  2; 
hogs  f ;  poultry  ^ ;  hauling  manure  to  corn  land  1  man  and 
team  5 J ...  .  Eggs  laid  17 ...  .  Set  aside  for  home  use :  If 
gallons  milk,  1  pint  cream,  8  eggs. 

Mar.  8. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  i ;  hauling  manure  to  corn  land  1  man  and  team  2f ; 
hauling  manure  for  apple  trees  2  men  and  team  1^  (Charge 
Farm  Expense) ;  hauling  wood  1  man  and  team  3 ;  churning 
1  man  1  and  1  woman  ^. . .  -Eggs  laid  10.  . .  .Set  aside  for 
home  use :  1 J  gallons  milk,  5J  pounds  dressed  chicken, 
3  eggs. 

Mar.  9. — Paid  for  cheese  38c;  bananas  15c;  filing  saw  25c 
(Charge  Machinery  and  Implements) ;  hair  cut  20c;  caps  75c 
.7.  .Sold  Mrs.  Sherpy  5  lbs.  butter  at  22c.  She  paid  |1,  the 
balance  to  be  charged  to  her  account.  ..  .Hours  of  labor: 
Cattle  4^;  horses  2;  hogs  f;  poultry  J;  cutting  wood  1 
man  l....Eggs  laid  25.... Sot  aside  for  home  use:  1^ 
gallons  milk,  1  pint  cream. 

Mar.  10. — Paid  for  clothing  |4 ;  medicine  15c;  postage 
10c;  railroad  fare  and  expenses  of  John  Hibbard  to  Fari- 
bault  and   return   |2.10.  ..  .Bought   of   Mercantile   Co.   on 

"Read  much,  but  not  too  many  books." 


FARM    ACCOUNTS.  105 


account,  breakfast  food  15c;  thread  25c;  umbrella  |1 

Sold  to  Mercantile  Co.  on  account,  5  lbs.  butter  at  22c 

Hours  of  labor :  Cattle  4^ ;  horses  2 ;  hogs  J ;  poultry  ^ . . .  . 
Eggs  laid  21. . .  .Set  aside  for  home  use:  11  gallons  milk, 
1  pint  cream,  5  pounds  butter. 

Mar.  11. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J; 
poultry  i;  hauling  manure  to  corn  land  1  man  and  team  3^; 
churning  1  man  J,  1  woman  ^. . .  .Eggs  laid  22. . .  .Set  aside 
for  home  use:  IJ  gallons  milk,  3  pints  cream,  5  eggs,  4 
pounds  dressed  chicken. 

Mar.  12. — Paid  for  bananas  15c Sold  ^  gallon  cream 

at  80c.... Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  ^;  cutting  wood  1  man  2^;  churning  1  man  ^,  1 
woman  J . . . .  Eggs  laid  25 ... .  Set  aside  for  home  use :  IJ 
gallons  milk,  1  pint  cream,  6  eggs. 

Mar.  13. — Hours  of  labor :  Cattle  4| ;  horses  2 ;  hogs  | ; 
poultry  i.  . .  .Eggs  laid  26.  . .  .Set  aside  for  home  use:  IJ 
gallons  milk,  1  pint  cream,  6  eggs. 

Mar.  14. — Paid  for  medicine  |3.35;  fish  30c;  thread  and 
cloth  11.54;  oil  meal  for  cattle  90c.  .Received  cash  from  F. 
B.  Headley  for  149  lbs.  corn  on  cob  at  35c  per  bu. ;  84  lbs.  oats 

at  36c  per  bu. ;  144  lbs.  hay  at  |6  per  ton Hours  of  labor : 

Cattle  4-|-;  horses  2;  hogs  J;  poultry  ^;  hauling  manure  to 
corn  land  1  man  and  team  2^;  churning  1  woman  1^.  . . . 
Eggs  laid  23.  . .  .Set  aside  for  home  use:  If  gallons  milk, 
1  pint  cream. 

Mar.  15. — Paid  for  medicine  dropper  5c;  weighing  hogs 
20c;  barber  35c;  nurse  for  care  of  daughter  11  days  at  |3 
Sold  2,695  lbs.  hogs  at  |3.05 Hours  of  labor:  Cat- 
tle 4J;  horses  2;  hogs  f ;  poultry  4;  marketing  hogs  2  men 
and  2  teams  5;  hauling  manure  to  corn  land  2  men  and  1 
team  2J .  . .  .  Eggs  laid  22 ...  .  Set  aside  for  home  use :  1  gal- 
lon milk,  1  pint  cream,  4  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  130  lbs.,  hay  36  lbs.,  ground  feed  79  lbs.,  skim  milk 
65  lbs. ;   horses — Hay  165  lbs.,  oats  69  lbs. ;   hogs — Corn  on 

Think  twice  before  you  speak  and  then  talk  to  yourself. — Hubbard. 


106  FAEM    ACCOUNTS. 


cob  105  lbs.  and  all  skim  milk  and  buttermilk  not  otherwise 
used;  poultry — Oats  12  lbs.,  corn  on  cob  4  lbs. 

The  weight  of  milk  given  by  each  cow,  morning  and  even- 
ing, was  as  follow^s :  Bed  Heifer,  morning  5.9  lbs.,  evening 
6  lbs.;  Nell,  morning  9  lbs.,  evening  8.7  lbs.;  Black  and 
White  Heifer,  morning  3.3  lbs.,  evening  3  lbs. ;  Crossy,  morn- 
ing 10.1  lbs.,  evening  10  lbs. ;  Whitey,  morning  5.9  lbs.,  even- 
ing 6.1  lbs. ;  Black  and  White  Cow,  morning  7.7  lbs.,  evening 
7.4  lbs.;  Durham,  morning  8.6  lbs.,  evening  8.2  lbs.;  Dot, 
morning  12.8  lbs.,  evening  12.5  lbs.;  Star,  morning  3.5  lbs., 
evening  3.2  lbs. ;  Holstein,  morning  17.2  lbs.,  evening  17.3 
lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  to-day 
for  composite  test. 

Mar.  16— Paid  barber  35c.  . .  .Bought  of  Mercantile  Co.  on 
account,  crackers  53c ;  blanket  |1 .  . .  .  Sold  Mercantile  Co. 
on  account,  13f  lbs.  butter  at  22c ....  Received  check  from 
Crescent  Creamery  Co.  for  milk  delivered  to  them  January 

25th  18.44* Sold   1  qt.   cream  20c Hours   of  labor: 

Cattle  4^;  horses  2;  hogs  |;  poultry  i;  hauling  manure  to 
corn  land  1  man  1^;  sacking  grist  for  feed  1  man  IJ;  cut- 
ting wood  1  man  If Eggs  laid  25 ...  .  Set  aside  for  home 

use:     IJ  gallons  milk,  1  pint  cream,  6  eggs. 

Mar.  17. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  i ;  hauling  manure  to  corn  land  2  men  and  team  4 ; 
churning  1  man  1^. . .  .Eggs  laid  24.  . .  .Set  aside  for  home 
use :    IJ  gallons  milk,  1  quart  cream,  7  eggs. 

Mar.  18.— Paid  telephone  rent  to  Oct.,  1904,  |6.30;  grind- 
ing feed  60c;  1  sack  bran  47ct;  camphor  15c;  insoles  10c; 
flower  fund  of  Degree  of  Honor  25c ;  A.  O.  U.  W.  assessment 
|1. . .  .Bought  of  Mercantile  Co.  on  account,  rice  25c;  lemon 
extract  10c ....  Hours  of  labor :  Cattle  4| ;  horses  2 ;  hogs  f ; 
poultry  i ;  cutting  wood  2  men  IJ ;  hauling  grist  for  feed  1 

man  and  team  4 Eggs  laid  30 ... .  Set  aside  for  home  use : 

li  gallons  milk,  8  eggs. 


♦Debit  cash  $8.44;  credit  Crescent  Creamery  Co.  $8.40  and  Cattle  4c. 
tChg.   Cattle. 

'•You  must  work  to  be  happy." 


FARM    ACCOUNTS.  IQT 


Mar.  19.— Paid  for  coal  |21.75;  medicine  95c.... Sold  i 

gallon  cream  40c Hours  of  labor:     Cattle  4^;  horses  2; 

hogs  f ;  poultry  -J;  churning  1  woman  IJ;  hauling  manure 
to  corn  land  1  man  and  team  4 . . . .  Eggs  laid  24 ... .  Set  aside 
for  home  use :     If  gallons  milk,  1  pint  cream,  12  eggs. 

Mar.  20. — Hours  of  labor:     Cattle  4J;  horses  2;  hogs  J; 

poultry  i Kggs  laid  28 ...  .  Set  aside  for  home  use :     1| 

gallons  milk,  1  pint  cream,  8  eggs,  5  pounds  butter. 

Mar.  21. — Paid  for  medicine  10c;  bananas  15c.  . .  .Bought 
of  Mercantile  Co.  on  account,  sugar  |1;  prunes  50c;  yeast 
10c;  darning  cotton  10c Sold  to  Mercantile  Co.  on  ac- 
count, 9^  lbs.  butter  at  22c ....  Sold  i  gallon  cream  40c .... 
Hours  of  labor:     Cattle  4J;  horses  2;  hogs  J;  poultry  ^; 

cutting  wood  2  men  1^ Eggs  laid  31 ... .  Set  aside  for 

home  use:     1^  gallons  milk,  18  eggs. 

Mar.  22. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  i ;  cutting  wood  2  men  4^ .  . .  .  Eggs  laid  33 ...  .  Set 
aside  for  home  use:     If  gallons  milk,  1  pint  cream,  1  egg. 

Mar.  23. — Paid  for  fish  18c;  postage  20c;  medicine  20c; 
bananas  15c;  shoes  and  blacking |3. 10 ;  towel  15c. . .  .Bought 
of  Mercantile  Co.  on  account,  starch  10c;  soap  50c;  bird- 
seed 10c;  lamp  chimney  10c;  salt  15c;  gingham  37c;  calico 
70c;  oranges  15c. . .  .Sold  Mercantile  Co.  on  account,  14  lbs. 

butter  at  22c Sold  ^  gallon  cream  40c;  5  lbs.  butter  at 

22c.  . .  .Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J;  poul 
try  i ;  cutting  wood  2  men  3^ .  . . .  Eggs  laid  28 ...  .  Set  aside 
for  home  use :     If  gallons  milk,  3  pints  cream,  7  eggs. 

Mar.  24. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  |; 
poultry  i ;  churning  1  woman  2 ;  cutting  wood  2  men  1^ . . . . 
Eggs  laid  32.  . .  .Set  aside  for  home  use:  1|  gallons  milk, 
1  pint  cream,  12  eggs,  4^  pounds  dressed  chicken. 

Mar.  25. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  J ;  covering  wood  2  men  2 ;  cutting  wood  2  men  3 .  . . . 
Eggs  laid  38.  . .  .Set  aside  for  home  use:  IJ  gallons  milk, 
1  pint  cream,  10  eggs. 

The  man  who  does  his  work  well  will  hold  his  job. — Hubbard. 


108  FARM    ACCOUNTS. 


Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  132  lbs.,  hay  33  lbs.,  ground  feed  78  lbs.,  skim  milk 
G5  lbs.;  horses — Hay  170  lbs.,  oats  75  lbs.;  hogs — Corn  on 
cob  75  lbs.  and  all  skim  milk  and  buttermilk  not  otherwise 
used ;  poultry — Oats  10  lbs.,  corn  on  cob  4  lbs. 

Eiach  cow's  milk  was  weighed  to-day,  morning  and  even- 
ing, with  the  following  results:  Red  Heifer,  morning  5.8 
lbs,,  evening  5.7  lbs. ;  Nell,  morning  8.5  lbs.,  evening  8.3  lbs. ; 
Black  and  White  Heifer,  morning  3  lbs.,  evening  2.9  lbs.; 
Crossy,  morning  9.7  lbs.,  evening  9.7  lbs. ;  W^hitey,  morning 
5.7  lbs.,  evening  5.8  lbs. ;  Black  and  White  Cow,  morning  7.5 
lbs.,  evening  7.3  lbs.;  Durham,  morning  8.4  lbs.,  evening  8 
lbs.;  Dot,  morning  12.3  lbs.,  evening  12.2  lbs.;  Star,  morn- 
ing 2.9  lbs.,  evening  3  lbs. ;  Holstein,  morning  17.1  lbs.,  even- 
ing 17.2  lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  to-day 
for  composite  test. 

Mar.  26. — Paid  for  clothing  75c Sold  1  qt.  cream  20c; 

5  lbs.  butter  at  22c Hours  of  labor :     Cattle  4^ ;  horses  2 ; 

hogs  f ;  poultry  ^;  cutting  wood  2  men  3;  marketing  milk, 
cream  and  butter  1  man  and  team  3 .  . .  .  Eggs  laid  26 ...  .  Set 
aside  for  home  use :     If  gallons  milk,  1  pint  cream,  8  eggs. 

A  test  was  made  to-day  of  the  composite  samples  of  each 
cow's  milk  taken  on  the  5th,  15th  and  25th  of  the  month. 
This  test  shows  the  per  cent  of  butter  fat  in  each  cow's  milk 
as  follows:  Red  Heifer  3.9;  Nell  3.4;  Black  and  White 
Heifer  4.1;  Crossy  3.5;  Whitey  3.8;  Black  and  White  Cow 
4;  Durham  3.7;   Dot  3.9;   Star  4.2;  Holstein  2.8. 

Tested  sample  of  this  morning's  cream,  which  showed  27 
per  cent  butter  fat. 

Mar.  27.— Hours  of  labor:  Cattle  4J;  horses  2;  hogs  |; 
poultry  ^;  churning  1  woman  2.... Eggs  laid  37.... Set 
aside  for  home  use :     If  gallons  milk,  1  pint  cream,  2  eggs. 

Mar.  28. — Paid  for  medicine  fl;  apples  50c. . .  .Bought  of 
Mercantile  Co.  on  account,  prunes  and  crackers  |1.75.... 

The  man  who  tells  you  all  of  his  troubles  becomes  one  of  yours. 
— Hubbard. 


FAEM    ACCOUNTS..  109 


Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |;  poultry  J; 
marketing  oats  and  hauling  home  eoal  at  one  trip  to  town, 

1  man  and  team  3  (Time  should  he  divided  equally  between 

Oats  and  Food  and  Fuel) . . .  .Eggs  laid  40 Set  aside  for 

home  use:     IJ  gallons  milk,  1  pint  cream,  7  eggs. 

Mar.  29. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  |; 
poultry  ^ ;  hauling  manure  to  corn  land  1  man  and  team  5 ; 

2  men  and  team  4;  churning  1  woman  2;  breaking  corn- 
stalks on  field  for  barley  1  man  and  team  2. . .  .Eggs  laid 
31 ... .  Set  aside  for  home  use :     1^  gallons  milk,  14  eggs. 

Mar.  30. — Paid  for  teapot  and  pan  |1;  pills  25c;  grinding 
feed  GOc ....  Bought  of  Mercantile  Co.  on  account,  sugar  15c ; 
oranges  50c ....  Sold  Mercantile  Co.  on  account,  5  lbs.  but- 
ter at  23c.  . .  . Sold  1  qt.  cream  20c.  . .  .Hours  of  labor :  Cat- 
tle 44^ ;  horses  2 ;  hogs  f ;  poultry  ^ ;  cutting  wood  1  man  1\ ; 
hauling  grist  for  feed  1  man  and  team  5,  1  man  1. . .  .Eggs 
laid  39.  . .  . Set  aside  for  home  use :  1^  gallons  milk,  3  pints 
cream,  12  eggs. 

Mar.  31. — Paid  for  gingham  25c.... Sold  Mercantile  Co. 
on  account,  O-J  lbs.  butter  at  23c ....  Received  from  F.  B. 
Headley  for  board  |5.60;  room  |1;  115  lbs.  oats  at  36c 
per  bu. ;  hay  |1.50 ;  barn  room  for  horse  |2.50* ....  Hours  of 
labor :  Cattle  4J ;  horses  2 ;  hogs  f ;  poultry  ^ ;  churning  1 
woman  2;  putting  sawdust  on  ice  1  man  1^  {Charge  Farm 
Ex  ptnsc).  ..  .Egg:s  laid  37....  Set  aside  for  home  use:  1^ 
gallons  milk,  3  pints  cream,  7  eggs,  5  lbs.  butter. 

Wherever  man  labor  for  a  month  amounts  to  more  than 
300  hours  it  will  be  assumed  that  the  monthly  wage  is  for 
300  hours  and  that  the  excess  will  be  figured  at  the  same 
rate. 

The  rate  of  wages  during  the  month  is  |18  and  board. 
The  board  is  figured  at  |2.50  per  week. 

The  prices  of  feeds  and  products  used  during  the  month 


♦Credit   Farm   Expense   with   barn   room   earnings. 

A  good  anvil  does  not  fear  the  hammer. — Italian. 


no  FAEM    ACCOUNTS. 

are  as  follows:  Corn  fodder  |3  per  ton;  hay  |7  per  ton; 
oats  35c  per  bushel;  corn  36c  per  bushel;  barley  36c  per 
bushel ;  whole  milk  |1  per  hundred ;  skim  milk  15c  per  hun- 
dred; cream  80c  per  gallon;  butter  23c  per  pound;  eggs 
14c  per  dozen;    dressed  chicken  9c  per  pound. 

INVENTORY. 

Inventory  of  real  estate  and  personal  property,  March  31, 
1904 : 

This  inventory  was  made  that  the  business  might  be  closed 
at  this  time.  It  is  not  exact  since  it  was  not  made  on  the 
farm  on  the  above  date,  but  serves  as  a  lesson  in  closing  the 
accounts.  Keal  Estate,  |9,600.00;  horses,  |480.00;  cattle, 
1491.00;  hogs,  |163.60;  poultry,  |29.75;  machinery  and  im- 
plements, 1443.70 ;  oats,  1050  bushels  at  36c,  |378.00 ;  barley, 
158  bushels  at  35c,  |55.30;  corn  and  fodder,  |120.00;  Hay, 
1260.00;  clothing,  |145.00;  food  and  fuel,  |60.00;  farm  ex- 
pense, 132.61;  Household  Furnishings,  |488.  Total, 
746.96. 


Beware  of  the  man  who  counsels  your  advancement  at  the  expense  of 
your  neighbor. — Hubbard. 


CHAPTER  X. 
PRACTICE  WORK. 

Apr.  1. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  f ; 
poultry  i;  cutting  and  piling  wood  1  man  5,  1  man  4. . . . 
Eggs  laid  31. . .  .Set  aside  for  home  use:     If  gallons  milk, 

1  pint  cream,  8  eggs. 

Apr.  2. — Paid  for  medicine  30c;  bananas  13c;  repair  of 
harness  20c ....  Bought  of  Mercantile  Co.  on  account, 
oranges  and  graham  flour  60c.... Sold  Mrs.  Martin  on 
account,  1  qt.  cream  20c. . .  .Sold  24  doz.  5  eggs  at  15c;  2 

gallons    cream    at    80c Hours    of    labor:     Cattle    4^; 

horses  2 ;  hogs  J ;  poultry  i ;  cutting  wood  1  man  2 ;  break- 
ing cornstalks  on   field   for  barley  1   man  and  team  3J; 

churning  1  woman  2 . . .  .  Eggs  laid  40 Set  aside  for  home 

use:     IJ  gallons  milk,  3  pints  cream,  22  eggs. 

Apr.  3. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J; 
poultry  J.  . .  .Eggs  laid  35.  . .  .Set  aside  for  home  use:  If 
gallons  milk,  1  pint  cream,  6  eggs,  4J  pounds  butter. 

Apr.  4. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  f ; 
poultry  i ;  marketing  steers  2  men  and  team  3 . . .  .  Eggs  laid 
35 ...  .  Set  aside  for  home  use :  If  gallons  milk,  1  pint 
cream,  6  eggs. 

Apr.  5. — Paid  for  bananas  15c;  beef  25c;  dry  goods  65c 
....  Bought  of  Mercantile  Co.  on  account,  sugar,  cheese  and 

apricots  fl.85;   calico   15c Sold  to  Mercantile   Co.   on 

account,  9^  lbs.  butter  at  23c Sold  two  steers  |113.10; 

2  5/16  gallons  cream  at  80c Hours  of  labor:     Cattle  4|; 

horses  2 ;  hogs  f ;  poultry  J ;  trip  to  Austin  2  men  and  team  5 
(Charge  Farm  Expense) ;  churning  1  woman  2.  . .  .Eggs  laid 
12.... Set  aside  for  home  use:  If  gallons  milk,  1  pint 
cream,  2  eggs. 

The  fortress  that  parleys  soon  surrenders. — Italian. 


112  FAEM    ACCOUNTS. 


Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  105  lbs.,  hay  195  lbs.,  ground  feed  60  lbs.,  skim  milk  90 
lbs.;  horses — Hay  135  lbs.,  oats  70  lbs.,  colts  are  on  pasture, 
hogs — Corn  on  cob  102  lbs.  and  all  skim  milk  and  buttermilk 
not  otherwise  used ;  poultry — Oats  8  lbs  ,  corn  on  cob  5  lbs. 

Following  is  the  weight  of  milk  given  by  each  coav,  morn- 
ing and  evening :  Red  Heifer,  morning  5.7  lbs.,  evening  5.4 
lbs.;  Nell,  morning  8.5  lbs.,  evening  8  lbs.;  Cross},  morning 
9.5  lbs.,  evening  9.2  lbs. ;  Black  and  White  Cow,  morning  7.5 
lbs.,  evening  7.3  lbs.;  Durham,  morning  7.8  lbs.,  evening 
7.5  lbs.;  Dot,  morning  12  lbs.,  evening  11.8  lbs.;  Holstein, 
morning  16.3  lbs.,  evening  15.8  lbs. 

A  sample  of  each  cow's  milk  was  taken  at  each  milking 
to-day  for  composite  test. 

Apr.  6. — Hours  of  labor:  Cattle  4-|;  horses  2;  hogs  f; 
poultry  i ;  *repairing  fence  1  man  H ;  fburning  grass  along 
road  and  in  yard  1  man  2J ;  putting  sawdust  on  ice  1  man  ^ ; 
hauling  manure  to  corn  land  1  man  and  team  3;  churning 
1  women  2.... Eggs  laid  33.... Set  aside  for  home  use: 
1  7/16  gallons  milk,  1  pint  cream,  9  eggs,  5  pounds  butter. 

Apr.  7. — Paid  for  medicine  |2.25 ;  coffee  60c ;  bananas  and 
berries  50c;  15  lbs.  timothy  at  |3.50  per  hundred;  25  lbs. 
clover  at  |8  per  hundred ;  horse  collar  |1.50 ;  horse  shoeing 
80c ....  Bought  of  Mercantile  Co.  on  account,  bananas  17c 
....  Sold  Mercantile  Co.  on  account,  5  lbs.  butter  at  23c ; 
10  dozen  eggs  at  13c ....  Sold  IJ  dozen  eggs  at  13c ....  Hours 
of  labor:  Cattle  4^;  horses  2;  hogs  f ;  poultry  ^;  hauling 
manure  to  corn  land  1  man  and  team  3J,  1  man  IJ;  repair- 
ing fence  1  man  and  team  f ;  marketing  milk,  butter  and 
cream  1  man  and  horse  3.  . .  .Eggs  laid  34.  . .  .Set  aside  for 
home  use:     1|  gallons  milk,  1  pint  cream. 

Apr.  8. — Hours  of  labor:  Cattle  i^;  horses  2;  hogs  |; 
poultry  i ;  churning  1  woman  2 ;  cleaning  seed  oats  2  men  2 
....Eggs  laid  43.... Set  aside  for  home  use:  If  gallons 
milk,  1  pint  cream,  7  eggs. 


*tCharg-e   Farm   Expense. 
Life  gives  nothing  to  men  without  great  labor. — Horace. 


FARM    ACCOUNTS.  113 


Apr.  9. — Paid  for  2  pairs  rubbers  |1.15;  sharpening  plow 
35c;  barber  10c;  Dr.  Brubaker's  bill  rendered  to-day  |15 
....  Bought   of   Mercantile   Co.    on   account,   tapioca   70c ; 

dress  trimmings  96c;  baking  powder  65c;  thread  10c 

Sold  177  lbs.  oats  at  34c ;  3  quarts  cream  60c Received 

from  F.  B.  Headley  for  board  |6.60;  care  of  horse  |1 

Sold  Mercantile  Co.  on  account,  4^  lbs.  butter  at  23c 

Hours  of  labor :     Cattle  4^ ;  horses  2 ;  hogs  J ;  poultry  ^ 

Eggs  laid  35. . .  .Set  aside  for  home  use:  If  gallons  milk, 
3  pints  cream,  18  eggs. 

Apr.  10. — Hours  of  labor:     Cattle  4J;  horses  2;  hogs  J; 

poultry  i .  . . .  Eggs  laid  36 Set  aside  for  home  use :     If 

gallons  milk,  1  pint  cream,  7  eggs,  5  pounds  butter. 

Apr.  11. — Hours  of  labor :  Cattle  4J ;  horses  2 ;  hogs  | ;  poul- 
try ^ ;  cleaning  seed  oats  2  men  2 ;  cleaning  succotash  2  men 
2  (Thus  mixture  was  given  in  the  inventory  as  Oats.  The  labor 
cost  and  wheat  cleaned  out  should  he  respectively  charged  and 
credited  to  Oats)  ;  churning  1  woman  2 . . . .  Eggs  laid  33 ... . 
Set  aside  for  home  use:  1^  gallons  milk,  1  pint  cream, 
2  eggs. 

Apr.  12. — *Paid  fire  insurance  premium  on  |500  for  three 
years  from  date  at  |1.10;  medicine  50c;  bananas  15c;  rub- 
ber ball  10c Sold  1  qt.  cream  20c Sold  Mercantile  Co. 

on  account,  5  lbs.  butter  at  23c;  12  dozen  eggs  at  13c.... 
Hours  of  labor:  Cattle  4J;  horses  2;  hogs  f ;  poultry  ^; 
cleaning  chicken  house  1  man  J;  putting  sawdust  on  ice 
1  man  J;  cleaning  succotash  3  men  H;  marketing  butter 
and  cream  1  man  and  team  3 . . .  .  Eggs  laid  35 ... .  Set  aside 
for  home  use :     IJ  gallons  milk,  1  quart  cream,  8  eggs. 

Apr.  13. — Paid  for  medicine  20c. . .  .Hours  of  labor:  Cat- 
tle 4| ;  horses  2;  hogs  f ;  poultry  i;  hauling  grist  for  feed 
and  bringing  back  coal  1  man  and  team  4,  2  men  J  (Divide 
this  charge  equally  heticeen  Ground  Feed  and  Food  and  Fuel)  ; 


♦Charge  Farm  Expense. 
Success  consists  in  the  ability  to  say  yes  or  no  at  the  proper  time. 


114  FAEM    ACCOUNTS. 

taking  off  storm  fwindows  1  man  2;  taking  away  banking 
from  house  1  man  1^;  churning  1  woman  2. . .  .Eggs  laid  37 
....  Set  aside  for  home  use :  If  gallons  milk,  1  pint  cream, 
20  eggs. 

Apr.  14. — Paid  for  grinding  feed  60c ;  bran  |1.60 ;  potatoes 
11.35;  Dr.  Brubaker  $28;  Dr.  Philips  |8 Bought  of  Mer- 
cantile Co.  on  account,  seed  potatoes  |1.40;  breakfast  food 
30c Hours  of  labor :  Cattle  4^ ;  horses  2 ;  hogs  j ;  poul- 
try i ;  marketing  oats  and  hauling  home  ground  feed  1  man 
and  team  4;  hauling  wood  1  man  and  team  4|;  fencing  1 
man  and  team  1;  putting  sawdust  on  ice  1  man  ^;  cutting 
wood  2  men  ^. . .  .Eggs  laid  28.  . .  .Set  aside  for  home  use: 
ii  gallons  milk,  1  pint  cream,  15  eggs,  5  pounds  butter. 

Apr.  15. — Paid  for  entertainment  50c. . .  .Sold  5  lbs.  but- 
ter |1.15;  1  qt.  cream  20c. . .  .Sold  Mrs.  Sherpy  on  account, 
4^  lbs.  butter  at  23c ....  Hours  of  labor :  Cattle  4^ ;  horses 
2;  hogs  I;  poultry  J;  churning  1  woman  2. . .  .Eggs  laid  33 
....  Set  aside  for  home  use :  IJ  gallons  milk,  3  pints  cream, 
4  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  85  lbs.,  hay  210  lbs.,  ground  feed  45  lbs.,  skim  milk 
90  lbs.;  horses — Hay  121  lbs.,  oats  63  lbs.;  hogs — Corn  on 
cob  102  lbs.  and  all  skim  milk  and  buttermilk  not  otherwise 
used;  poultry — Oats  5  lbs.,  corn  on  cob  5  lbs. 

Following  is  the  weight  of  milk  given  by  each  cow,  morn- 
ing and  evening:  Red  Heifer,  morning  5.2  lbs.,  evening  5 
lbs. ;  Nell,  morning  7.9  lbs.,  evening  8.2  lbs. ;  Crossy,  morn- 
ing 9.3  lbs.,  evening,  9.2  lbs. ;  Black  and  White  Cow,  morn- 
ing 7  lbs.,  evening  6.9  lbs. ;  Durham,  morning  7  lbs.,  evening 
7.2  lbs. ;  Dot,  morning  11.4  lbs.,  evening  11.6  lbs. ;  Holstein, 
morning  15.2  lbs.,  evening  14.9  lbs. 

Samples  were  taken  of  each  cow's  milk  morning  and  even- 
ing today  for  composite  test. 


tCharg-e  Farm  Expense  with  taking  off  windows  and  with  taking 
away  banking. 


A  ragged  colt  may  make  a  handsome  horse. — Spanish. 


FARM    ACCOUNTS.  115 


Apr.  16. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  J; 
poultry  i;  hauling  12  loads  of  manure,  9  to  corn  field  and 
three  to  *garden,  2  men  and  team  6;  churning  1  woman  2 

Eggs  laid  24 Set  aside  for  home  use :     1^  gallons 

milk,  1  pint  cream,  13  eggs. 

Apr-  17. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  i . . . .  Eggs  laid  34 ....  Set  aside  for  home  use :  If 
gallons  milk,  5  eggs. 

Apr.  18. — Paid  for  tub  and  broom  $1.10;  meat  25c;  sharp- 
ening razor  20c ;  harness  repairs  15c ....  Bought  of  Mer- 
cantile Co.  on  account,  kerosene  16c ;  vinegar  20c ;  sugar  |1 ; 
peaches  50c;  prunes  50c;  lamp  chimney  10c;  broom  25c; 
yeast  10c;  wicks  5c;  raisins  30c;  oranges  50c Sold  Mer- 
cantile Co.  on  account,  9|  lbs.  butter  at  23c;  2  doz.  eggs  at 
14c. . .  .Sold  2,406  lbs.  hogs  at  $4.25.  Keceived  for  board- 
ing horse  |20 ....  Hours  of  labor :  Cattle  4 J ;  horses  2 ; 
hogs  I;  poultry  ^;  hauling  rock  from  pasture  1  man  and 
team  3  (Charge  Real  Estate) ;  raking  stalks  on  barley  field 
1  man  and  team  3.  . .  .Eggs  laid  23.  . .  .Set  aside  for  home 
use:  2^  gallons  milk,  3  pints  cream,  35  eggs.  . .  .Set  under 
hen  12  eggs. 

Apr.  19. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  i;  churning  1  woman  2;  burning  stalks  on  barley 
field  1  man  3J;  marketing  hogs  sold  yesterday  1  man  and 
team  5,  1  man  J ;  plowing  on  barley  field  1  man  and  3  horses 
2J;  raking  stalks  on  barley  field  1  man  and  team  3.  . .  .Eggs 
laid  31 ...  .  Set  aside  for  home  use :  If  gallons  milk,  1  quart 
cream,  17  eggs,  5  pounds  butter. 

Apr.  20. — Paid  for  oatmeal  20c;  bananas  20c;  gloves  25c; 
vaseline  15c;  medicine  20c;  spices  12c;  laundry  20c;  dress 
goods  15.50.  . .  .Bought  of  Mercantile  Co.  on  account,  1  pair 
gloves  50c. . .  .Sold  Mercantile  Co.  on  account,  5  lbs.  butter 
at  23c;  8  dozen  eggs  at  14c. . .  .Hours  of  labor:  Cattle  4J; 
horses  2 ;  hogs  | ;  poultry  J ;  plowing  barley  field  1  man  and 
3  horses  8^;  dragging  on  oat  field  1  man  and  team  4J; 
marketing  butter  and  milk  1  man  and  horse  3 Eggs  laid 

♦Charge  Garden 

"A  man  must  ask  his  wife's  leave  to  thrive.*' 


116  FAEM    ACCOUNTS. 


34.... Set  aside  for  home  use:  2J  gallons  milk,  3  pints 
cream,  3  eggs.     Set  under  hens  24  eggs. 

Apr.  21. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J; 
poultry  i;  ploAving  on  barley  field  1  man  and  3  horses  7^; 
dragging  oat  field  1  man  and  team  5;  churning  1  woman  | 
....  Eggs  laid  26 ... .  Set  aside  for  home  use :  If  gallons 
milk,  1  pint  cream,  1  egg. 

Apr.  22. — Bought  of  Mercantile  Co.  on  account,  oranges 
and  cheese  Toe... Sold  Mercantile  Co.  on  account,  5  lbs. 
butter  at  23c ....  Hours  of  labor :  Cattle  4| ;  horses  2 ; 
hogs  I;  poultry  i;  plowing  on  barley  field  1  man  and  3 
horses  4 ;  marketing  butter  and  milk  1  man  and  horse  3 .  . .  . 
Eggs  laid  35.  . .  .Set  aside  for  home  use :  If  gallons  milk,  3 
pints  cream,  2  eggs. 

Apr.  23. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |; 
poultry  i;  plowing  on  barley  field  1  man  and  3  horses  8; 
dragging  on  oat  field  1  man  and  team  5J;  plowing  corn 
field  1  man  and  team  IJ;  sacking  oats  for  market  1  man  1; 
covering  ice  with  sawdust  1  man  ^ ;  repairing  seeder  1  man  1 ; 
churning  1  woman  2 .  . . .  Eggs  laid  28 ...  .  Set  aside  for  home 
use :     If  gallons  milk,  1  quart  cream,  18  eggs. 

Apr.    24.— Gave    Ed.    Hibbard    (son)   |5 Received    for 

boarding  horse  |i3.50 ....  Hours  of  labor :  Cattle  4^ ;  horses 
2;  hogs  5 ;  poultry  ^|.  .  .  .Eggs  laid  27.  .  .  .Set  aside  for  home 
use:  If  gallons  milk,  1  pint  cream,  2  eggs,  4J  pounds 
dressed  chicken. 

Apr.  25. — Bought  of  Mercantile  Co.  on  account,  baking 
soda  55c;  muslin  and  embroidery  59c.  . .  .Sold  10  lbs.  butter 
at  23c ....  Hours  of  labor :  Cattle  4J ;  horses  2 ;  hogs  | ; 
poultry  i ;  sowing  oats  1  man  and  team  7f ;  dragging  on  oat 
field  1  man  and  team  G^.  . .  .Eggs  laid  29.  . .  .Set  aside  for 
home  use:  If  gallons  milk,  1  pint  cream,  6  eggs,  5  pounds 
butter. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  65  lbs.,  hay  225  lbs.,  ground  feed  36  lbs.,  skim  milk 

Enjoy  the   present  day,   embrace  the   opportunity,   improve   time.— 

Latin. 


FARM    ACCOUNTS.  117 


1)0  lbs.;  horses — Hay  104  lbs.,  oats  08  lbs.;  hogs — Corn  on 
cob  99  lbs.  and  all  skim  milk  and  buttermilk  not  otherwise 
used;  poultry — Oats  5  lbs.,  corn  on  cob  5  lbs. 

Following  is  the  weight  of  milk  given  by  each  cow,  morn- 
ing and  evening :  Red  Heifer,  morning  4  lbs.,  evening  3.5 
lbs. ;  Nell,  morning  8.3  lbs.,  evening  8  lbs. ;  Crossy,  morning 
9.3  lbs.,  evening  9  lbs.;  Black  and  White  Cow,  morning  6.6 
lbs.,  evening  6.4  lbs. ;  Durham,  morning  6.9  lbs.,  evening  6.5 
lbs.;  Dot,  morning  11.8  lbs.,  evening  11.6  lbs.;  Holstein, 
morning  14.5  lbs.,  evening  14.2  lbs. 

A  sample  of  each  cow's  milk  was  taken  at  both  milkings 
to-day  for  composite  test. 

Apr.  26. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  j; 
poultry  ^;  plowing  on  barley  field  1  man  and  3  horses  2; 
sowing  oats  1  man  and  team  3;  dragging  oat  field  1  man 
and  team  6J;  sacking  seed  eats  2  men  ^. . .  .Eggs  laid  26 
....  Set  aside  for  home  use :  If  gallons  milk,  1  pint  cream, 
8  eggs. 

Apr.  27.— Paid  for  curtains  |12.30;  dress  goods  |3.70 

Bought  of  Mercantile  Co.  on  account,  sugar,  tea,  lemons, 
cream  of  tartar  |1.88;  dress  goods  and  trimmings  |2.23; 
garden  seeds  15c. . .  .Sold  Mercantile  Co.  on  account,  10  lbs. 
butter  at  23c ....  Hours  of  labor :  Cattle  4J ;  horses  2 ; 
hogs  I ;  poultry  i ;  plowing  on  barley  field  1  man  and  team 
2J ;  dragging  on  oat  field  1  man  and  team  4J ;  hauling  rock 
from  pasture  1  man  and  team  i;  sowing  oats  1  man  and 
team  3 J ;  sacking  seed  oats  2  men  | . . . .  Eggs  laid  32 ... .  Set 
aside  for  home  use :     If  gallons  milk,  1  quart  cream,  8  eggs. 

A  test  was  made  to-day  of  the  composite  milk  samples 
from  each  cow  taken  on  the  5th,  15th  and  25th  of  the  month. 
The  results  expressed  in  per  cent  of  butter  fat  were  as  fol- 
lows: Red  Heifer  4.1;  Nell  3.2;  Crossy  3.75;  Black  and 
White  Cow  3.8;  Durham  3.8;  Dot  3.9;  Holstein  3.1. 

A  sample  of  this  morning's  cream  tested  28  per  cent. 

Apr.  28.— Hours  of  labor :  Cattle  4^ ;  horses  2 ;  hogs  f  ; 
poultry  I ;  sowing  oats  1  man  and  team  6J ;  dragging  on 

Wishes  were  ever  fools. — Shakespeare. 


118  FARM    ACCOUNTS. 


oat  field  1  man  and  team  6J;  hauling  rock  from  pasture 
2  men  and  team  ^ ;  cleaning  seed  oats  2  men  ^ . . . .  Eggs  laid 
32.... Set  aside  for  home  use:  IJ  gallons  milk,  1  pint 
cream. 

Apr.  29. — Paid  for  medicine  |1 ;  meat  50c;  oranges  30c.  . .  . 
Sold  Mercantile  Co.  on  account,  5  lbs.  butter  at  23c;  9  doz. 
eggs  at  14c.... Sold  1  qt.  cream  20c.... Hours  of  labor: 
Cattle  4^ ;  horses  2 ;  hogs  f ;  poultry  ^ ;  sowing  oats  1  man 
and  team  8 ;  dragging  on  oat  field  1  man  and  team  6 ;  pump- 
ing water  for  cattle  1  man  f .  . .  .  Eggs  laid  29 ...  .  Set  aside 
for  home  use:  1^  gallons  milk,  1  quart  cream,  4^  pounds 
butter. 

Apr.  30. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  li ;  plowing  on  barley  field  1  man  and  team  2 ;  drag- 
ging oat  field  1  man  and  team  1;  2  men  and  2  teams  4; 
sowing  oats  1  man  and  team  4 ;  sowing  grass  seed  1  man  J ; 
cleaning  oats  for  seed  2  men  J ;  burning  grass  along  fences 
1  man  1^;  churning  time  for  week  1  woman  5.  . .  .Eggs  laid 
30.... Set  aside  for  home  use:  IJ  gallons  milk,  1  quart 
cream. 

The  rate  of  wages  during  the  month  is  |25  per  month  and 
board.     The  board  is  figured  at  |2.50  per  week. 

The  prices  of  feeds  and  products  used  during  the  month 
are  as  follows :  Corn  fodder  |3  per  ton ;  hay  |7  per  ton ;  oats 
35c  per  bushel ;  corn  40c  per  bushel ;  barley  36c  per  bushel ; 
whole  milk  $1  per  hundred;  skim  milk  15c  per  hundred; 
cream  80c  per  gallon;  butter  22c  per  pound;  eggs  14c  per 
dozen ;  dressed  chicken  10c  per  pound. 

May  1. — Vaid  for  groceries  25c. . .  .Hours  of  labor:  Cat 
tie  4J ;  horses  2;  hogs  f ;  poultry  J.  . .  .Eggs  laid  36.  . .  .Set 
aside  for  home  use:     1^  gallons  milk,  1  egg. 

May  2. — Hours  of  labor:  Cattle  4|^;  horses  2;  hogs  f ; 
poultry  J ;  dragging  on  oat  field  2  men  and  2  teams  3^ ; 
plowing  barley  field  1  man  and  3  horses  3 ;  uncovering  straw- 
berries 1  man  1^ ;  covering  ice  with  sawdust  1  man  J ;  clean- 
ing seed  barley  2  men  1 ;  sowing  barley  1  man  and  team  8 ; 

A  fortress  on  its  guard  is  not  surprised. — Spanish. 


FARM    ACCOUNTS.  1x9 


draggiDg  barley  field  1  man  and  team  6J....Eggs  laid  40 
....  Set  aside  for  home  use :  1|  gallons  milk,  3  pints  cream, 
21  eggs. 

May  3. — Hours  of  labor:  Cattle  4^;  horses  2:  hogs  f; 
poultry  i'j  cleaning  seed  barley  2  men  1;  sowing  barley  1 
man  and  team  8;  dragging  on  barley  field  1  man  and  team 
6J. . .  .Eggs  laid  41.  . .  .Set  aside  for  home  use:  If  gallons 
milk,  4  eggs. 

May  4. — Bought  of  Mercantile  Co.  on  account,  oranges  30c ; 
pepper  10c ;  syrup  50c ;  cheese  30c ....  Sold  Mercantile  Co.  on 
account,  5  lbs.  butter  at  23c;  lOJ  doz.  eggs  at  13c. . .  .Hours 
of  labor:  Cattle  4^;  horses  2;  hogs  f ;  poultry  ^;  dragging 
barley  field  1  man  and  team  5;  hauling  manure  to  corn 
land  1  man  and  team  2J ;  gardening  1  man  2;  planting  pota- 
toes 1  man  1^.  . .  .Eggs  laid  27. . .  .Set  aside  for  home  use: 
If  gallons  milk,  3  eggs. 

May  5. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  |: 
poultry  I;  hauling  manure  to  corn  land  man  and  team  53. 
1  man  J;  gardening  1  man  3;  cleaning  yard  1  man^. ..  . 
Eggs  laid  23. . .  .Set  aside  for  home  use:  H  gallons  milk, 
1  pint  cream,  4  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  130  lbs.,  hay  185  lbs.,  ground  feed  30  lbs.,  oats  8  lbs., 
skim  milk  50  lbs. ;  horses — Hay  105  lbs.,  oats  50  lbs. ;  hogs 
— Corn  on  cob  16  lbs.,  barley  4  lbs.,  oats  3  lbs.,  and  all  skim 
milk  and  butter  milk  not  otherwise  used;  poultry — Oats  5 
lbs. 

Each  cow's  milk  was  weighed  to-day,  morning  and  even- 
ing, with  the  following  results :  Nell,  morning  7.5  lbs.,  even- 
ing 7.1  lbs. ;  Crossy,  morning  9.1  lbs.,  evening  8.8  lbs. ; 
Black  and  White  Cow,  morning  G.7  lbs.,  evening  6.6  lbs.; 
Durham,  morning  6.2  lbs.,  evening  5.9  lbs. ;  Dot,  morning 
11.5  lbs.,  evening  11.3  lbs. ;  Holstein,  morning  15.4  lbs., 
evening  15.6  lbs. 

Samples  of  each  cow's  milk  Avere  taken  at  both  milkings 
to-day  for  composite  test. 

"To  say  little  and  perform  much,  is  the  characteristic  of  great 

minds.  *  * 


120  FAEM    ACCOUNTS. 


May  6. — Gave  Ed  (son)  85c;  Florence  (daughter)  50c 

Paid  for  paint  for  house  35c;  sulphur  10c;  watch  chain 

$1.50;  hat  |2;  dry  goods  |1.05 Bought  of  Mercantile  Co. 

on  account,  garden  seed  40c;  salmon  and  berries  90c;  jacket 
75c.... Sold  Mercantile  Co.  on  account,  10  lbs.  butter  at 
23c. . .  .Hours  of  labor:  Cattle  4^;  horses  2;  hogs  J;  poul- 
try i;  hauling  grist  for  feed  1  man  and  team  4;  hauling 
manure  to  corn  land  1  man  2;  planting  garden  1  man  IJ.  . . . 
Eggs  laid  39. . .  .Set  aside  for  home  use:  If  gallons  milk, 
1  quart  cream,  7  eggs,  5  pounds  butter. 

May  7. — Paid  for  grinding  feed  50c;  barber  50c;  horse 
shoeing  40c ;  oil  for  cream  separator  15c ;  garden  seeds  10c ; 
bananas  10c;  harness  repairs  10c.  . .  .Sold  4|  bu.  barley  at 
40c.  . .  .Hours  of  labor:  Cattle  4J;  horses  2;  hogs  |;  poul- 
try i;  sacking  feed  2  men  J;  putting  away  sleighs  2  men  1; 
hauling  manure  to  oat  field  1  man  and  team  7,  1  man  2; 
churning  time  for  the  week  1  woman  5. . .  .Eggs  laid  32. . . . 
Set  aside  for  home  use:  If  gallons  milk,  3  pints  cream, 
10  eggs. 

May  8. — Hours  of  labor:     Cattle  4^;  horses  2;  hogs  |; 

poultry  J. . .  .Eggs  laid  30 Set  aside  for  home  use:     If 

gallons  milk.  . .  .Set  under  hen  12  eggs. 

May  9. — Paid  veterinarian  for  attending  colt  |1.  . .  .Sold 
Mercantile  Co.  on  account,  5  lbs.  butter  at  23c.  ..  .Sold  1 
quart  cream  20c ;  9  dozen  eggs  at  13  cents ....  Hours  of 
labor :~^  Cattle  4^;  horses  2;  hogs  J;  poultry  ^;  hauling 
manure  to  pasture  land  1  man  and  team  4;  2  men  and 
tman  3;  1  man  3J;  helping  veterinarian  with  colt  2  men  -J; 
plowing  on  corn  land  1  man  and  three  horses  3.  . .  .Eggs  laid 
30. . .  .Set  aside  ior  home  use:     H  gallons  milk,  22  eggs. 

May  10. — ViS^  for  men's  furnishings  90c;  bananas  15c; 
meat  25c.  . .  .lAvs  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
"ptraltry  J;  hauling  manure  to  corn  land  1  man  and  team  8; 
plowing  on  corn  land  1  man  and  three  horses  8 ;  churning  1 
woman  1^. . .  .Eggs  laid  26.  . .  .Set  aside  for  home  use:  1| 
gallons  milk,  1  pint  cream. 

No  matter  how  hard  adversity  strikes,   come  up   smiling. 


FAEM    ACCOUNTS.  1^21 


May  11. — Hours  of  labor:  Cattle  4| ;  horses  2;  hogs  J: 
poultry  I;  plowing  on  corn  land  1  man  and  3  horses  8^; 
hauling  manure  to  corn  land  1  man  and  team  i;  dragging 
corn  land  1  man  and  team  2^ ;  planting  potatoes  1  man  4J,  1 

horse  1 Eggs  laid  25 Set  aside  for  home  use:     1| 

gallons  milk,  1  pint  cream,  1  egg,  5  pounds  butter. 

May  12. — Hours  of  labor:  Cattle  4J;  horses  2;  hogs  | 
poultry  i;  plowing  on  corn  land  1  man  and  3  horses  3^; 
hauling  manure  to  corn  land  2  men  and  team  li;  hauling 
manure  to  garden  2  men  J;  shelling  seed  corn  1  man  1;  cut- 
ting seed  potatoes  1  man  1;  churning  1  woman  IJ.  . .  .Eggs 
laid  18. . .  .Set  aside  for  home  use:     If  gallons  milk,  7  eggs. 

May  13.— Faid  *real  estate  taxes  |5i.G4;  coal  |12.8t);  A.  O. 
U.  W.  life  insurance  assessment  |2;  chair  bottoms  22c; 
thread  10c.  . .  .  Bought  of  Mercantile  Co.  on  account,  oranges 

and  yeast  35c Sold  7^  lbs.  butter  at  23c Hours  of 

labor :  Cattle  4:^ ;  horses  2 ;  hogs  3 ;  poultry  -J ;  plowing 
on  corn  land  1  man  and  3  horses  5 ;  marketing  dairy  produce 
1  man  and  team  3 ;  planting  potatoes  1  man  2-J ;  1  horse  2 
.  . .  .Eggs  laid  33.  . .  .Set  aside  for  home  use:  If  gallons 
milk,  1  pint  cream,  2  eggs. 

May  14. — Paid  for  harness  1^17;  lawn  mower  |3.50;  har- 
ness repairs  45c ;  1  bu.  seed  corn  |1 .75 ;  meat  30c ;  medicine 
35c. ..  .Bought  of  Mercantile  Co.  on  account,  cheese  and 

ginger  50c Sold  Mercantile  Co.  on  account,  5  lbs.  butter 

at  23c ....  Sold  9  dozen  eggs  at  13c ....  Hours  of  labor :  Cat- 
tle 4J ;  horses  2 ;  hogs  f ;  poultry  ^ ;  dragging  corn  land  1 
man  and  team  7,  1  man  and  team  2-J;  repairing  fence  1 
man  I;  killing  gophers  1  man  1;  gardening  1  man  J.... 
Eggs  laid  18. . .  .Set  aside  for  home  use:  If  gallons  milk, 
3  pints  cream,  11  eggs. 

May  15. — Hours  of  labor :     Cattle  ^ ;  horses  2 ;  hogs  ^  : 

poultry  i Eggs  laid  27 Set  aside  for  home  use:     1^ 

gallons  milk,  1  quart  cream,  23  eggs. 


♦Charge   Farm    Expense   with   real   estate   taxes. 

He  that  lives  upon  hope  shall  die  fasting. — Franklin. 


122  FAEM    ACCOUNTS. 


\A'eiglit  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
fodder  180  lbs.,  hay  180  lbs.,  ground  feed  24  lbs.,  oats  8  lbs., 
skim  milk  50  lbs. ;  horses — Hay  100  lbs.,  oats  41  lbs. ;  hogs 
— Corn  on  cob  16  lbs.,  barley  4  lbs.,  oats  3  lbs.,  and  all  skim 
milk  and  buttermilk  not  otherwise  used;  poultry — Oats  5 
lbs. 

The  weight  of  milk  given  by  each  cow,  morning  and  even- 
ing, to-day  was  as  follows:  Nell,  morning  6.9  lbs.,  evening 
6.6  lbs.;  Crossy,  morning  8.8  lbs.,  evening  8.9  lbs. ;  Black 
and  White  Cow,  morning  6.5  lbs.,  evening  6.3  lbs. ;  Durham, 
morning  5.4  lbs.,  evening  5  lbs. ;  Dot,  morning  11.6  lbs.,  even- 
ing 11.5  lbs. ;  Holstein,  morning  16.2  lbs.,  evening  15.9  lbs. 

Samples  of  each  cow's  milk  were  taken  at  both  milkings 
to-day  for  composite  test. 

May  16. — Paid  for  hat  |1.60;  watch  repairs  40c. . .  .Hours 
of  labor :  Cattle  4| ;  horses  2 ;  hogs  f ;  poultry  J ;  marking 
corn  land  1  man  and  team  7;  hauling  manure  to  garden 
1  man  and  team  7;  churning  1  woman  1^.  . .  .Eggs  laid  27 
....  Set  aside  for  home  use :  1^  gallons  milk,  1  quart  cream, 
23  eggs. 

May  17. — Hours  of  labor:     Cattle  4^;  horses  2;  hogs  |; 

poultry  ^ ;  planting  corn  2  men  7 .  . .  .  Eggs  laid  22 Set 

aside  for  home  use :     IJ  gallons  milk,  5  eggs. 

May  18. — Gave  P]d  Hibbard  for  personal  expense  50c. . .  . 
Sold  2  lbs.  butter  at  22|c ....  Received  from  Mrs.  Sherpy  on 
account;  55c ....  Hours  of  labor :  Cattle  4J ;  horses  2 ;  hogs 
I;  poultry  J;  planting  corn  2  men  1;  gardening  1  man  -J; 
killing  gophers  1  man  1;  cutting  wood  2  men  1;  churning 

1  woman  1  J.... Eggs  laid  19 Set  aside  for  home  use: 

IJ  gallons  milk,  1  quart  cream,  6  pounds  butter.  . .  .Set  un- 
der hen  13  eggs. 

May  19. — Paid  for  dress  goods  |3 Bought  of  Mercan- 
tile Co.  on  account,  crackers,  oranges  and  pine  apples  68c 

....  Sold  Mercantile  Co.  on  account,  5  lbs.  butter  |1.15 

Hours  of  labor:  Cattle  4J;  horses  2;  hogs  J;  poultry  ^; 
plowing  on  corn  land  1  man  and  three  horses  6 ;  sacking  oats 

Live  within  your  harvest. — Persian. 


FAEM    ACCOUNTS.  123 


for  market  4  men  1;  breaking  corn  stalks  on  corn  field  1 

man  and  team  3;  killing  gophers  1  man  i Eggs  laid  23 

Set  aside  for  home  use:     If  gallons  milk,  3  pints  cream 

....  Set  under  hen  13  eggs. 

May  20. — Paid  for  seed  corn  |4;  meat  25c;  freight  on 
twine  53c. . .  .Bought  of  Mercantile  Co.  on  account,  baking 

powder  and  soda  75c Received  for  boarding  horse  |10 

Sold  175  lbs.  oats  at  36c Hours  of  labor :     Cattle  4^ ; 

horses  2;  hogs  j;  poultry  i;  hauling  manure  to  garden  1 
man  and  team  5,  1  man  2^;  plowing  corn  land  1  man  and 
3  horses  2;  plowing  garden  1  man  and  team  2;  marketing 
oats  1  man  and  team  4;  churning  1  woman  1^. . .  .Eggs  laid 

34 Set  aside  for  home  use :     If  gallons  milk,   1  pint 

cream. 

May  21. — Paid  for  nails  28c.;.. Sold  3^  dozen  eggs  at 
13c.  . .  .Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ;  poul- 
try J;  plowing  on  corn  field  1  man  and  2  horses  4|^;  break- 
ing stalks  on  corn  field  1  man  and  team  1;  cutting  wood 
2  men  1;  *marketing  wheat  cleaned  from  succotash  and 
bringing  back  100  lbs.  flour  valued  at  |2.90  1  man  and  team 
4. . .  .Eggs  laid  18. . .  .Set  aside  for  home  use:  IJ  gallons 
milk,  1  quart  cream ....  Set  under  hen  13  eggs. 

May   22. — Hours   labor:     Cattle   4J;    horses  2;   hogs   f; 

poultry  i.  . .  .Eggs  laid  42 Set  aside  for  home  use:     If 

gallons  milk,  1  quart  cream,  2  eggs. 

May  23. — Paid  for  poison  for  killing  gophers  25c ;  postage 
10c ....  Bought  of  Mercantile  Co.  on  account,  cotton  cloth 
95c;  syrup  30c;  garden  seeds  28c.  . .  .Sold  Mercantile  Co.  on 
account,  5  lbs.  butter  at  22c ....  Hours  of  labor :  Cattle  4J ; 
horses  2;  hogs  f;  poultry  J;  plowing  on  corn  land  1  man 
and  team  8 ;  dragging  corn  land  1  man  and  team  3 ;  marking 
and  planting  sweet  corn  1  man  1 ;  dragging  potatoes  1  man 
and  horse  i;  cutting  and  piling  wood  1  man  f....Eggs 
laid  25. . .  .Set  aside  for  home  use:  If  gallons  milk.  1  pint 
cream. 


♦Charge  Food  &  Fuel  and  credit  Oats. 

A  man  is  one  who  is  faithful  to  his  word. — Turk. 


124  FAEM    ACCOUNTS. 


May  24. — Paid  for  medicine  |1 ;  meat  68c ....  Hours  of 
labor:  Cattle  4J;  horses  2;  hogs  |;  poultry  i;  cleaning 
harness  1  man  2J ;  sacking  oats  for  feed  2  men  ^ ;  sprouting 
potatoes  1  man  | . . . .  Eggs  laid  25 ...  .  Set  aside  for  home 
use :     IJ  gallons  milk,  1  pint  cream,  5  eggs. 

May  25. — Hours  of  labor:  Cattle  4^;  horses  2;  hogs  f ; 
poultry  ^ ;  sacking  oats  for  market  2  men  1 ;  cleaning  succo- 
tash 3  men  1;  hauling  lumber  for  house  1  man  and  team  3; 
churning  1  woman  H . . . .  Eggs  laid  23 ... .  Set  aside  for 
home  use:     If  gallons  milk,  1  pint  cream,  6  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Corn 
I'odder  140  lbs.,  hay  175  lbs.,  ground  feed  24  lbs.,  oats  8  lbs., 
skim  milk  50  lbs. ;  horses — Hay  95  lbs.,  oats  41  lbs. ;  hogs — 
corn  on  cob  16  lbs.,  barley  3  lbs.,  oats  2  lbs.,  and  all  skim 
milk  and  buttermilk  not  otherwise  used;  poultry — Oats  5 
lbs. 

The  milk  of  each  cow  was  weighed  to-day,  morning  and 
evening,  as  follows :  Nell,  morning  6.1  lbs.,  evening  6  lbs. ; 
Crossy,  morning  9  lbs.,  evening  8.5  lbs.;  Black  and  White 
Cow,  morning  6.1  lbs.,  evening  5.9  lbs.;  Durham,  morning 
4.7  lbs.,  evening  4.3  lbs. ;  Dot,  morning  12  lbs.,  evening  11.7 
lbs.;  Holstein,  morning  16.5  lbs.,  evening  16.1  lbs. 

Samples  of  each  cow's  milk  were  taken  to-day  at  both 
milkings  for  composite  test. 

May  26. — Hours  of  labor :  Cattle  3^ ;  horses  1^ ;  hogs  J ; 
poultry  i;  gardening  1  man  2|,  1  man  and  team  ^;  repair- 
ing fence  2  men  and  team  2. . .  .Eggs  laid  22.  . .  .Set  aside 
for  home  use:     IJ  gallons  milk,  2  eggs,  6|  pounds  butter. 

The  composite  samples  of  each  cow's  milk  taken  on  the 
5th,  15th  and  25th  of  the  month  were  tested  to-day  as  fol- 
lows: Nell  3.6;  Crossy  3.7;  Black  and  White  Cow  4.2; 
Durham  4.3;    Dot  4.2,   Holstein  2.8. 

A  sample  of  this  morning's  cream  tested  26  per  cent. 

May  27. — Paid  for  grinding  hog  feed  15c;  wagon  grease 
25c;  barber  10c ....  Bought  of  Mercantile  Co.  on  account, 
berries  25c;  1  barrel  of  salt  |1.20 Hours  of  labor:     Cat- 

A  man  in  the  right  with  God  on  his  side  is  the  majority. — Beecher. 


FAKM    ACCOUNTS.  125 


tie  3i;  horses  1^;  hogs  i;  poultry  i;  dragging  corn  land 
1  man  and  team  IJ;  gardening  1  man  1;  shelling  corn  for 
chickens  1  man  4;  taking  home  corn  planter  1  man  and 
team  1;  planting  corn  1  man  and  team  SJ;  churning  1 
woman  2 . . .  .  Eggs  laid  34 ... .  Set  aside  for  home  use :  1 
gallon  milk,  1  pint  cream,  8  eggs. 

May  28. — Paid  A.  O.  U.  W.  life  insurance  assessment  $2; 
hired  girl  |3 . . .  .  Bought  of  Mercantile  Co.  on  account,  cloth 
14c;   lemons   14c;   berries  25c.... Sold   Mercantile  Co.  on 

account,  10  lbs.  butter  at  20c Sold  12^  dozen  eggs  at  13c ; 

2|   quarts  cream  at  20c Hours  of  labor:      Cattle  3^; 

horses  1^;  hogs  J;  poultry  i;  dragging  corn  land  1  man 

and  team  1^;  gardening  1  man  1 Eggs  laid  25.... Set 

aside  for  home  use:     If  gallons  milk,  1  pint  cream,  11  eggs. 

May  29. — Hours  of  labor :     Cattle  3^ ;  horses  IJ ;  hogs  i ; 

poultry  J . . . .  Eggs  laid  26 Set  aside  for  home  use :     1| 

gallons  milk,  2  eggs. 

May  30. — Hours  of  labor :  Cattle  3^  ;  horses  1^ ;  hogs  i ; 
poultry  ^ ;  repairing  fence  2  men  2 ;  marketing  hay  2  men  ^ ; 
painting  house  1  man  2J. . .  .Eggs  laid  23. . .  .Set  aside  for 
home  use:     1^  gallons  milk,  1  pint  cream. 

May  31. — Paid  for  women's  underwear  |4;  meat  25c; 
grinding  corn  for  poultry  10c ....  Sold  8  lbs.  butter  at  20c 
....  Hours  of  labor :  Cattle  3^ ;  horses  1^ ;  hogs  ^ ;  poultry 
J;  repairing  fence  3  men  3J;  marketing  oats  and  hauling 
home  lumber  1  man  and  team  4 ;  cutting  wood  1  man  1 J . . .  . 
Eggs  laid  30.... Set  aside  for  home  use  If  gallons  milk, 
1  quart  cream,  6J  pounds  butter. 

The  rate  of  wages  during  the  month  is  $25  per  month  and 
board.    The  board  is  figured  at  |2.50  per  week. 

The  prices  of  feeds  and  products  used  during  the  month 
are  as  follows:  Corn  fodder  $2  per  ton;  hay  |7  per  ton; 
oats  3Tc  per  bushel;  corn  40c  per  bushel;  barley  36c  per 
bushel;  whole  milk  85c  per  hundred;  skim  milk  12c  per 
hundred ;  cream  80c  per  gallon ;  butter  22c  per  pound ;  eggs 
13c  per  dozen. 

"Between  right  and  wrong,  never  balance  a  moment." 


126  FARM    ACCOUNTS. 


June  1. — Paid  for  weaving  rugs  85c;  berries  38c;  dress- 
making 13.86 Hours  of   labor:     Cattle  3^;   horses   IJ; 

^ogs  i;  poultry  i. . .  .Eggs  laid  20. . .  .Set  aside  for  home 
use:     I  gallons  milk,  1  pint  cream,  3  eggs. 

June  2. — Hours  of  labor:  Cattle  3^;  horses  1^;  hogs  J; 
poultry  ^;  painting  house  1  man  4:^,  1  man  3;  marketing 
hay  2  men  J;  killing  weeds  along  fence  1  man  3;  repairing 

buggy -shed  2  men  1 ;  churning  1  woman  2 Eggs  laid  23 

. . .  .Set  aside  for  home  use:     1  gallon  milk,  24  eggs. 

June  3. — Hours  of  labor:  Cattle  3^;  horses  1^;  hogs  J; 
poultry  I ;  painting  house  1  man  5 .  . . .  Eggs  laid  14 ...  .  Set 
aside  for  home  use:     1  gallon  milk,  1  pint  cream. 

June  4.- — Bought  of  Mercantile  Co.  on  account,  yeast  5c; 
tea  50c ;  oranges  30c ;  3  boxes  berries  at  10c ;  cheese  80c ;  rub- 
bers 80c ;  thread  30c ....  Sold  Mercantile  Co.  on  account,  15 

lbs.  butter  at  18c Sold  386  bu.  oats  at  36c;  i  ton  hay  |3 

....  Hours  of  labor :  Cattle  3^  ;  horses  ^ ;  hogs  J  ;  poultry  i ; 
oiling  harness  1  man  3;  churning  1  woman  2. . .  .Eggs  laid 

21 Set  aside  for  home  use :     If  gallons  milk,  1  quart 

cream,  10  eggs,  3J  pounds  butter. 

June  5. — Paid  for  collar  and  tie  75c;  *fire  insurance  pre- 
mium 137.40;  barber  10c Hours  of  labor:     Cattle  3^; 

horses  1^;  hogs  J;  poultry  |^. . .  .Eggs  laid  41.  . .  .Set  aside 
for  home  use :     1^  gallons  milk,  1  pint  cream,  11  eggs. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Cows 
and  young  stock  are  in  pasture,  calves  received  25  lbs.  skim 
milk ;  horses — Hay  70  lbs.,  oats  70  lbs. ;  hogs — Corn  on  cob 
18  lbs.,  barley  4  lbs.,  oats  3  lbs.,  and  all  skim  milk  and  but- 
termilk not  otherwise  used;    poultry — Oats  5  lbs. 

The  weight  of  milk  given  by  each  cow,  morning  and  even- 
ing, was  as  follows :  Nell,  morning  7.6  lbs.,  evening  7.8  lbs. ; 
Grossy,  morning  8.8  lbs.,  evening  8.5  lbs. ;  Black  and  White 
Cow,  morning  4  lbs.,  evening  3.3  lbs. ;  Durham,  morning  5 
lbs.,  evening  4.8  lbs.;    Dot,  morning  12.9  lbs.,  evening  13.3 


♦Charge  Farm  Expense. 

Rust  wastes  more  than  use. — French. 


FARM    ACCOUNTS.  127 


lbs.;  Holstein,  morning  17.5  lbs.,  evening  17.8  lbs.;  Bangs, 
morning  9.6  lbs.,  evening  10  lbs.  Bangs'  milk  has  been  used 
from  June  1st. 

Took  sample  of  each  cow's  milk  at  both  milkings  for  com- 
posite test. 

June  6. — Paid  for  dress-making  |5;  postage  14c;  envel- 
opes 5c ;  paint  for  house  |1.45 ;  horse-shoeing  80c ....  Bought 
of  Mercantile  Co.  on  account,  dress  goods  |1.55;  rice  25c; 
pair  of  rubbers  65c. . .  .Hours  of  labor:  Cattle  3^;  horses 
1^;  hogs  i;  poultry  J;  oiling  harness  1  man  1;  painting 
house  1  man  5 ;  churning  1  woman  2  J ... .  Eggs  laid  20 ... . 
Set  aside  for  home  use:     1  gallon  milk,  1  pint  cream. 

June  7. — Paid  for  men's  shoes  $2.75 ....  Hours  of  labor : 
Cattle  3^;  horses  1^;  hogs  i;  poultry  ^;  marketing  oats  1 
man  and  team  4,  2  men  1;  dragging  corn  land  1  man  and 
team  2f ;  painting  house  1  man  2^. . .  .Eggs  laid  16. . .  .Set 
aside  for  home  use :  1^  gallons  milk,  1  pint  cream,  7  pounds 
dressed  chicken. 

June  8. — Paid  for  music  lesson  90c;  repair  on  shoes  50c; 
repair  of  furniture  75c;  oranges  30c;  calico  10c....Sold 
Mercantile  Co.  on  account,  5  lbs.  butter  at  18c ....  Sold  2 
lbs.  butter  at  20c. . .  .Hours  of  labor :  Cattle  3 J ;  horses  1| ; 
hogs  J;  poultry  ^;  cultivating  corn  1  man  and  team  1^; 
cultivating  potatoes  1  man  and  team  J;  working  road  tax 
1  man  and  team  10,  1  man  and  team  7|  {Charge  Farm  Ex- 
pense) ....  Eggs  laid  20 ... .  Set  aside  for  home  use :  1^ 
gallons  milk,  1  quart  cream,  24  eggs,  7^  pounds  butter. 

June  9. — Hours  of  labor:  Cattle  3^;  horses  IJ;  hogs  J; 
poultry  \ ;  working  road  tax  1  man  and  team  10 ;  cultivating 
corn  1  man  and. team  1^;  churning  1  woman  2.  . .  .Eggs  laid 
32.... Set  aside  for  home  use:  1^  gallons  milk,  1  pint 
cream,  6  eggs. 

June  10. — ^Paid  for  curtain  rods  38c. . .  .Bought  of  Mer- 
cantile Co.  on  account,  berries  40c;  nutmegs  10c;  salmon 
60c;  vanilla  10c. . .  .Sold  Mercantile  Co.  on  account,  15  lbs. 
butter  at  18c Sold  2  lbs.  butter  at  20c;  7  dozen  eggs  at 

Every  dog  will  have  his  day. — Shakespeare. 


128  FARM    ACCOUNTS. 


12c.... Hours  of  labor:  Cattle  3^;  horses  1^;  hogs  i; 
poultry  ^;  cultivating  corn  1  man  and  team  3;  gardening 
1  man  and  horse  1,  1  man  2;  working  road  tax  1  man  and 
team  7^ ;  cultivating  potatoes  1  man  and  horse  1 . . . .  Eggs 
laid  20.... Set  aside  for  home  use:  If  gallons  milk,  1 
pint  cream,  12  eggs. 

June  11.— Sold  31  bushels  29  lbs.  oats  at  38c;  1  calf  |5 
....  Hours  of  labor :  Cattle  3J ;  horses  IJ ;  hogs  i ;  poultry 
J ;  went  to  picnic ....  Eggs  laid  22 ...  .  Set  aside  for  home 
use:     1^  gallons  milk,  1  quart  cream,  5  eggs. 

June  12.— Paid  A.  O.  U.  W.  assessment  50c;  meat  |1.18 
. . .  Bought  of  Mercantile  Co.  on  account,  berries  40c ; 
prunes  50c. . .  .Hours  of  labor:  Cattle  3^;  horses  IJ;  hogs 
^;  poultry  J;  cultivating  corn  1  man  and  team  2;  working 
on  lawn  1  man  and  team  J;  digging  quack  grass  1  man  1; 
gardening  1  man  2^ ;  churning  1  man  2 . . .  .  Eggs  laid  33 
....  Set  aside  for  home  use :  1^  gallons  milk,  3  pints  cream, 
15  eggs,  4^  pounds  butter. 

June  13. — Hours  of  labor :  Cattle  3^  ;  horses  IJ ;  hogs  i  ; 
poultry  ^. . .  .Eggs  laid  38.  . .  .Set  aside  for  home  use:  1§ 
gallons  milk,  3  pints  cream,  10  eggs. 

June  14. — Bought  of  Mercantile  Co.  on  account,  lemons 
13c ;  salt  25c ;  crackers  25c ;  oranges  30c ;  cotton  cloth  25c .... 
Sold  Mercantile  Co.  on  account,  5  lbs.  butter  at  18c.... 
Hours  of  labor :  Cattle  3^ ;  horses  1^ ;  hogs  i ;  poultry  ^ ; 
sacking^ats  for  market  2  men  1^ ;  marketing  hay  2  men  | ; 
cultivating  corn  1  man  and  team  3| ;  painting  house  1  man  3 
. . .  .Eggs  laid  10.  . .  .Set  aside  for  home  use:  1^  gallons 
milk,  2  quarts  cream,  6  eggs. 

June  15. — Hours  of  labor :  Cattle  3^ ;  horses  1^ ;  hogs  J ; 
poultry  I ;  marketing  oats  and  bringing  home  two  painters 
1  man  and  team  3J;  cultivating  corn  1  man  and  team  3; 
washing  buggy  1  man  1^ ;  painting  house  3  men  6 .  . .  .  Eggs 
laid  25.  . . . Set  aside  for  home  use :  If  gallons  milk,  1  quart 
cream,  19  eggs,  5  pounds  butter. 

Saving  is  a  greater  art  than  gaining. — German. 


FARM    ACCOUNTS.  129 


Weight  of  feeds  fed  to  live  stock  to-day :  Cattle — Skim 
milk  to  calves  25  lbs.,  cows  and  young  stock  in  pasture; 
horses — Hay  70  lbs.,  oats  70  lbs. ;  hogs — Corn  on  cob,  18  lbs., 
barley  3  lbs.,  oats  2  lbs.,  and  all  skim  milk  and  buttermilk 
not  otherwise  used;  poultry — Oats  5  lbs. 

The  weight  of  milk  given  by  each  cow,  morning  and  even 
ing,  was  as  follows :  Nell,  morning  9.1  lbs.,  evening  8.9  lbs. ; 
Crossy,  morning  8.5  lbs.,  evening,  8.2  lbs. ;  Black  and  White 
Cow,  morning  2.7  lbs.,  evening  2.3  lbs.;  Durham,  morning 
5.2  lbs.,  evening  5  lbs.;  Dot,  morping  13.7  lbs,  evening  13.6 
lbs.;  Holstein,  morning  18.6  lbs.,  evening  18.5  lbs.;  Bangs, 
morning  11.9  lbs.,  evening  11.5  lbs. 

Took  sample  of  each  cow's  milk  both  morning  and  evening 
for  composite  test. 

June  16. — Paid  for  painting  materials  50c. . .  .Sold  8  lbs. 
butter  at  20c ....  Hours  of  labor :  Cattle  3 J ;  horses  IJ ; 
hogs  i;  poultry  J;  cultivating  garden  1  man  and  horse  i; 
cultivating  corn  1  man  and  team  8 ;  painting  house  1  man  6. 

2  men  10;  churning  1  man  2^,  1  woman  | Eggs  laid  10 

....  Set  aside  for  home  use :     1^  gallons  milk,  1  pint  cream, 
11  eggs,  54  pounds  dressed  chicken,  3  quarts  strawberries. 

June  17. — Hours  of  labor :  Cattle  3J ;  horses  IJ ;  hogs  i ; 
poultry  i;  cultivating  corn  1  man  and  team  7;  painting 

house  1  man  7,  2  men  10 Eggs  laid  24 Set  aside  for 

home  use :     If  gallons  milk,  1  pint  cream,  8  eggs,  4  pounds 
butter. 

June  18. — Paid  for  repairs  on  ice  box  40c;  wall  paper  35c 
....  Bought  of  Mercantile  Co.  on  account,  breakfast  food  30c 

Sold  m  bu.  oats  at  40c;  2  lbs.  butter  at  20c Hours 

of  labor :     Cattle  3 J ;  horses  1^ ;  hogs  J ;  poultry  ^ . . . .  Eggs 
laid  26 ...  .  Set  aside  for  home  use :     If  gallons  milk,  12  eggs. 

June  19. — Hours  of  labor :  Cattle  3J ;  horses  1^ ;  hogs  J ; 
poultry  i ;  repairing  house  1  man  4 ;  paper  hanging  1  man  10 ; 

churning  1  man  IJ,  1  woman  2J Eggs  laid  20 Set 

aside  for  home  use:     1|  gallons  milk,  2  quarts  cream,  4 
eggs. 

When  the  well  is  dry,  we  know  the  worth  of  water. — Franklin. 


130  FARM    ACCOUNTS. 


June  20. — Paid  for  soap  10c ;  cream  of  tartar  25c .... 
Hours  of  labor:  Cattle  3^;  horses  IJ;  hogs  ^;  poultry  ^; 
cultivating  corn  1  man  and  team  S-J;  cultivating  potatoes 
2  men  and  1  horse  1;  painting  house  1  man  2^,  1  man  7; 
churning  1  woman  2J .  . . .  Eggs  laid  17 ... .  Set  aside  for  home 
use:     If  gallons  milk,  3  pints  cream,  5  eggs. 

June  21. — Bought  of  Mercantile  Co.  on  account,  1  dozen 
oranges  30c.  . .  .Sold  Mercantile  Co.  on  account,  5  lbs.  but- 
ter at  18c ....  Hours  of  labor :  Cattle  3^ ;  horses  1^ ;  hogs  i ; 
poultry  J;  cultivating  corn  1  man  and  team  3^;  cultivating 
garden  1  man  and  team  ^;  painting  house  1  man  4^,  2  men 
10. . .  .Eggs  laid  10. . .  .Set  aside  for  home  use:  IJ  gallons 
milk,  2J  quarts  cream,  1  egg. 

June  22. — Paid  for  labor,  painting  and  papering  house 

|26;  barber  10c Sold  115  lbs.  oats  at  37c;    5  lbs.  butter 

at  18c ;  2  lbs.  butter  at  20c ;  2  dozen  eggs  at  15c ....  Received 
for  boarding  horse  |1 .  . .  .  Hours  of  labor :  Cattle  3^ ;  horses 
1^;  hogs  i;  poultry  J;  painting  house  1  man  4J;  taking 
painters  to  town,  1  man  and  team  3;  gardening  1  man  3^; 
churning  1  woman  2,  . .  .Eggs  laid  19. . .  . Set  aside  for  home 
use :  f  gallon  milk,  1  quart  cream,  16  eggs,  8^  pounds 
dressed  chicken. 

June  23. — Hours  of  labor :  Cattle  3J ;  horses  IJ ;  hogs  ^ ; 
poultry  i ;  gardening  1  man  1^ .  . . .  Eggs  laid  19 ...  .  Set  aside 
for  home  use:  1-|  gallons  milk,  1  pint  cream,  12  eggs,  5 
pounds  butter,  11  quarts  strawberries. 

June  24. — Hours  of  labor :  Cattle  3J ;  horses  IJ ;  hogs  i  ; 
poultry  ^ ;  cleaning  succotash  2  men  2 ;  gardening  2  men  1 ; 
churning  1  man  1  J,  1  woman  -J .  . . .  Eggs  laid  19 ...  .  Set  aside 
for  home  use:  1  gallon  milk,  2  pints  cream,  5  eggs,  5 
quarts  strawberries. 

June  25. — Paid  bill  for  paint,  oil  and  brushes  used  in 

house  painting  |27.65;  wall  paper  |4,85;  medicine  35c 

A.  O.  U.  W.  life  insurance  assessment  |1 ;  meat  30c ;  harness 
repairs  6c ...  .  Bought  of  Mercantile  Co.  on  account,  stone 
jar  10c;  matches  20c;  salmon  |1.20;  bird-seed  5c;  7  yards 

An  honest  man  is  the  noblest  work  of  God. — Pope. 


FARM    ACCOUNTS.  13 1 


calico  at  7c. . .  .Sold  G  lbs.  butter  at  20c;  1^  quarts  cream  at 

20c Hours  of   labor:      Cattle   3^;   horses   1^;   hogs  ^; 

poultry  i;  cleaning  hay  mows  1  man  2;  repairing  house  1 
man  1;  hoeing  strawberries  1  man  5;  churning  1  man  1^, 

1  woman  J .  . .  .  Eggs  laid  12 Set  aside  for  home  use :     If 

gallons  milk,  3  pints  cream,  10  eggs,  7  quarts  strawberries. 

Weight  of  feeds  fed  to  live  stock  to-day:  Cattle — Skim 
milk  to  calves  25  lbs.,  cows  and  young  stock  in  pasture; 
horses — Hay  70  lbs.,  oats  70  lbs. ;  hogs — Corn  on  cob  18  lbs., 
barley  4  lbs.,  oats  3  lbs.,  and  all  skim  milk  and  buttermilk 
not  otherwise  used;   poultry — Oats  5  lbs. 

Each  cow's  milk  was  weighed  both  morning  and  evening 
to-day,  with  the  following  results:  Nell,  morning  9.6  lbs., 
evening  9.5  lbs.;  Crossy,  morning  8  lbs.,  evening  7.8  lbs.; 
Black  and  White  Cow,  morning  1.4  lbs.,  evening  1.3  lbs.; 
Durham,  morning  5.5  lbs.,  evening  5.4  lbs. ;  Dot,  morning 
14.2  lbs.,  evening  13.9  lbs.;  Holstein,  morning  19  lbs.,  even- 
ing 19.3  lbs. ;   Bangs,  morning  12  lbs.,  evening  11.9  lbs. 

Took  sample  of  each  cow's  milk  at  both  milkings  for  com- 
posite test. 

June  26, — Hours  of  labor :  Cattle  3J ;  horses  IJ ;  hogs  i ; 
poultry  i.  . . . Eggs  laid  31 ...  . Set  aside  for  home  use :  1 
gallon  milk,  1  quart  cream,  12  quarts  strawberries. 

The  composite  samples  of  milk  from  each  cow  taken  on 
the  5th,  15th  and  25th  of  the  month,  and  a  sample  of  this 
morning's  cream,  were  tested  to-day,  showing  per  cent  of 
butter  fat  as  follows:  Nell  3.4;  Crossy  3.9;  Black  f*nd 
White  Cow  4.3;  Durham  4.2;  Dot  4.2;  Holstein  3.2;  Ba.igs 
3.7.     Cream  27. 

June  27. — Paid  for  underwear  and  dry  goods  |10 .... 
Bought  of  Mercantile  Co.  on  account,  dry  goods  $1.09 .... 

Sold  13  lbs.  butter  at  20c Hours  of  labor:     Cattle  3i; 

horses  H;  hogs  i;  poultry  J;  cultivating  corn  1  man  and 
team  7^;  hoeing  potatoes  1  man  7.  . .  .Eggs  laid  16.  . .  .Set 
aside  for  home  use:  1^  gallons  milk,  1  quart  cream,  5| 
pounds  butter,  4  quarts  strawberries. 

All  things  come  to  Mm  who  hustles  while  he  waits. — Machetanz. 


132  FAEM    ACCOUNTS. 


June  28. — Hours  of  labor :  Cattle  3J ;  horses  1^ ;  hogs  ^  ; 
poultry  ^;  cultivating  corn  1  man  and  team  7J;  hoeing 
potatoes  1  man  |;  gardening  1  man  GJ;  picking  strawberries 
1  man  i;  churning  1  man  2,  1  woman  ^.  . .  .Eggs  laid  17.  . .  . 
Set  aside  for  home  use:  |  gallons  milk,  1  quart  cream,  6 
eggs,  9  quarts  strawberries. 

June  29. — Hours  of  labor :  Cattle  3J ;  horses  IJ ;  hogs  i ; 
poultry  ^;  gardening  2  men  and  1  horse  2;  pulling  weeds 
along  fence  2  men  J ;  poisoning  potato  bugs  1  man  2J ;  sack- 
ing oats  for  market  2  men  f ;  cultivating  corn  1  man  and 
team  8. . .  .Eggs  laid  18 Set  aside  for  home  use:  f  gal- 
lons milk,  1  quart  cream,  11  eggs,  2^  pounds  butter,  27 
quarts  strawberries. 

June  30. — Paid  for  repair  of  furnace  |4 ;  repairs  of  mower 
20c;  barber  10c;  hay  fork  and  whetstone  50c.  . .  .Sold  3  lbs. 
butter  at  20c ;  12  dozen  eggs  at  12c ;  exchanged  18  bu.  wheat 
at  84c  for  550  lbs.  flour  (This  wheat  cleaned  from  succotash) 
....  Hours  of  labor :  Cattle  S^ ;  horses  IJ ;  hogs  J  ;  poultry 
J;  marketing  oats  1  man  and  team  5;  picking  strawberries 
1  man  f ;  churning  1  man  1^,  1  woman  IJ. . .  .Eggs  laid  19 
....  Set  aside  for  home  use :  If  gallons  milk,  16  eggs,  5 
quarts  strawberries. 

The  rate  of  wages  during  the  month  is  |25  per  month  and 
board.    The  board  is  figured  at  |2.50  per  week. 

The  prices  of  feeds  and  products  used  during  the  month 
are  as  follows :  Hay  |7  per  ton ;  oats  36c  per  bushel ;  corn 
40c  per  bushel;  barley  37c  per  bushel;  whole  milk  80c  per 
hundred ;  skim  milk  lie  per  hundred ;  cream  70c  per  gallon ; 
butter  20c  per  pound;  eggs  13c  per  dozen;  dressed  chicken 
9c  per  pound. 


Note. — No  inventory  is  given  at  the  end  of  June  because  the  value 
of  growing  crops  would  be  largely  an  assumption.  If  it  is  thought 
best  to  close  the  accounts  the  students  may  be  required  to  make  an 
assumed  inventory  throughout. 


The  tree  that  does  not  bend  is  broken. — ^Machetanz. 


FARM    ACCOUNTS. 


133 


L 

t»  a 

¥ 
s 

ill 

Comp.Laws,  1861-7!. 
Act  Mar.  30,  1887. 
Code  and  Stat.,  1886. 
Gen.  Stet.,  1891. 
Gen,  Stat.,  190-2. 
Acts  1853, 1867, 1896. 
Webb's  Laws.  1868. 

U.S.  Stet.,  1896. 
Stet.,  1901. 
Code,  1895. 
Penal  Laws,  1897. 
Laws.  1899-1903. 
Rev.  Stet.,  1899-1901. 
Rev.  Stet.,  1897. 

Rev.  Code,  1897,  and 

Laws.  1902. 
Gen.  Stat..  1901. 
Gen.  Stat..  1888. 
Rev.Laws,  1884-1897. 
Rev. Stat.,  1883,  Sup. 
1895,  Act,  1897. 
Code.  1888.  and  Sup. 

1890-1900. 
Rev.  Laws,  19(y2. 
Com.  Laws,  1897. 
Rev.  Stat.,  1897. 
Code,  1892,  and  Act 

Mar.  12. 1900. 
Rev.  Stat.,  1899. 
Stat..  1888.  1901. 
Com.Stat.,  1901-1903. 

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CHAPTER  XI. 

MATERIALS   USED   IN  FARM   ACCOUNTS. 

Everyone  desiring  to  keep  a  set  of  accounts  eitiier  on  tlie 
farm,  in  the  home,  or  private  business,  will  find  the  card  sys- 
tem as  herein  illustrated,  simple,  adequate,  and  adaptable  to 
every  requirement.  No  one  should  allow  his  affairs  to  go 
on  month  after  month  without  knowing  their  true  condition. 
If  each  housewife  kept  a  true  record  of  her  income  and  out- 
lay it  would  put  her  in  possession  of  facts  so  valuable  that 
her  ability  as  a  producer  would  be  increased  tenfold.  To 
know,  is  to  succeed ;  to  doubt,  is  to  fail. 

After  having  learned  how  to  keep  accounts,  it  is  quite  as 
important  to  have  the  pro])er  utensils,  materials,  and  the 
like.  First  of  all  there  should  be  some  place,  a  room,  a  desk,  a 
table,  or  a  box  where  the  bookkeeping  material  could  be  kept 
perfectly  safe ;  a  place  where  it  may  always  be  kept  so  that 
it  can  be  found  when  wanted.  A  place  for  everything  and 
everything  in  its  place,  should  be  our  motto;  not  a  place 
for  everything  and  everything  out  of  its  place.  Many  men 
and  women  too,  have  become  distracted  over  the  petty  an- 
noyances of  having  to  hunt  for  pencil  and  paper  every  time 
an}'  writing  had  to  be  done.  And  it  is  no  wonder  that  so  few 
know  the  real  value  of  records.  A  lack  of  system  has  been 
the  strongest  deterrent.  Have  a  desk  if  you  possibly  can; 
one  that  closes,  so  that  thoughtless  children  or  other  in- 
truders may  be  kept  out.  In  this  desk  have  writing  paper, 
pencils,  erasers,  pen  and  ink,  an^  any  other  oflSce  necessities. 
These  silent  forces  will  ever  be  ready  to  serve  you  and  bring 
much  joy  to  the  entire  household. 

For  the  purpose  of  this  method  of  bookkeeping,  you  will 
need  a  set  of  cards  containing  enough  to  last  a  year.  Have 
a  box  large  enough  to  contain  these  cards.     Such  a  box  may 


136  FAKM    ACCOUNTS. 


be  made  of  pasteboard  but  wood  is  preferable.     The  cut  be- 
low gives  a  good  idea  of  one. 


This  box  is  8^  inches  long,  6^  inches  high  and  3  inches 
deep.  It  is  just  the  size  to  hold  5x8  cards.  It  is  made 
of  oak,  well  hinged  and  has  a  strong  lock  and  key.  Anyone 
handy  with  tools  could  make  a  similar  box.  For  those  de- 
siring a  box  as  perfect  as  the  best  workmanship  can  make  it, 
arrangements  are  being  made  to  supply  it  as  well  as  the 
cards.  While  the  ruled  stock  auxiliary  cards  are  such  as 
our  experience  has  demanded,  it  should  be  borne  in  mind 
that  you  may  take  blank  cards  and  rule  such  as  you  desire 
or  you  may  have  them  ruled  by  a  printer  at  a  slight  addi- 
tional cost.  Pedigrees  and  other  records  may  be  made  on 
the  cards  of  the  regular  size  and  kept  in  the  cabinet. 

Some  prefer  long  drawers  instead  of  a  short  box.     Below 

Art  is  the  beautiful  way  of  doing  things. — Hubbard. 


FARM    ACCOUNTS.  137 


two  cuts  are  given.     The  first  one  contains  one  drawer  and 
the  second  a  two  drawer  cabinet. 


There  are  an  infinite  number  of  these  cabinet  devices 
ready  made,  which  may  be  purchased  at  reasonable  prices. 


CLIPPINGS  AND  OTHER  USEFUL  INFORMATION. 

It  is  a  good  plan  to  clip  from  the  papers  valuable  articles 
pertaining  to  subjects  3  ou  are  especially  interested  in.  This 
is  much  preferable  to  lumbering  up  your  house  and  desk 
with  stacks  of  printed  matter,  tlie  larger  portion  of  which 
you  do  not  care  for.  Many  attempt  to  keep  volumes  of  pa- 
pers and  in  some  instances  bind  them  because  they  contain 
some  valuable  articles.  It  often  happens  that  the  articles 
can't  be  found  when  wanted  since  they  are  buried  in  a  mass 
of  literature.  Binding  volumes  of  papers  is  more  the  func- 
tion of  libraries  than  of  individuals.  It  is  questionable 
whether  there  are  in  the  homes  of  the  average  individual, 
papers  worth  binding.  But  there  is  found  in  almost  every 
publication  something  worth  keeping.  It  should  be  clipped 
out  and  preserved.  A  common  letter  file  is  a  good  thing  in 
which  to  file  away  these  clippings,  alphabetically  under  the 
subject  matter,  or  by  using  envelopes  with  the  subject  mat- 
ter written  thereon.  These  may  be  arranged  alphabetically 
and  placed  in  a  tray  or  box  as  is  recommended  for  the  ledger 
cards.  No  thoughtful  person  should  fail  to  clip  from  his 
periodicals. 

Counsel  after  action  is  like  rain  after  harvest. — Dan. 


138  FAKM    ACCOUNTS. 


Standard  magazines  should  be  kept  intact  and  filed  away 
on  a  shelf  arranged  according  to  date  of  publication.  Each 
volume  is  indexed  so  that  easy  reference  may  be  made  to 
every  subject  discussed.  Such  an  array  of  facts  as  will 
soon  accumulate  under  a  systematic  selection  of  this  kind 
will  be  a  priceless  treasure  and  an  available  force  of  no 
small  magnitude. 


'Today's  egg  is  better  than  tomorrow's  hen." 


FAKM    ACCOUNTS.  139 


STATUTES     OF     MINNESOTA     GOVERNING     WEIGHTS     AND 
MEASURES  TAKEN  FROM  THE  REVISED  CODE,  1906. 


The  State  Treasurer  shall  keep  weights,  measures,  and  scales 
which  shall  conform  to  the  standards  established  by  law,  and  shall 
test  thereby  all  weights,  measures,  and  scales  presented  to  him  by 
any  county  sealer,  and,  when  he  finds  them  accurate,  shall  stamp 
upon  them,  with  a  seal  kept  for  that  purpose,  the  letters  *'Min. " 

Every  county  treasurer  shall  be  the  sealer  of  weights  and 
measures  for  his  county.  He  shall  keep  a  full  set  of  weights, 
measures,  and  scales,  and  in  January,  1910,  and  in  every  fifth  January 
thereafter,  and  whenever  new  ones  are  procured,  shall  test  thereby  all 
weights,  measures,  and  scales  presented  to  him,  and,  when  he  finds 
them  accurate,  shall  stamp  upon  them,  with  a  seal  kept  for  that 
purpose,  the  letters  ''Min."  He  shall  receive  five  cents  for  every 
weight,  measure,  or  scale  tested.  He  may  appoint  deputy  sealers, 
whose  appointment  shall  be  filed  with  the  register  of  deeds. 

Dry  Measure. 

The  standard  measure  of  capacity  for  commodities  sold  by  dry 
measure  shall  be  the  bushel  containing  2,150.4  cubic  inches.  The 
half  bushel,  peck,  half  peck,  quarter  peck,  quart  and  pint  shall  be 
derived  by  successively  dividing  that  measure  by  two. 

Liquid  Measure. 

The  standard  measure  of  capacity  for  liquids,  except  beer  and 
milk,  shall  be  the  wine  gallon,  containing  231  cubic  inches  and  31.50 
gallons  shall  constitute  a  barrel,  and  63  gallons  a  hogshead.  The 
standard  measure  of  capacity  for  beer  and  milk  shall  be  the  gallon 
containing  282  cubic  inches. 

Lineal  Measure. 

The  standard  measure  of  length,  from  which  all  other  measures 
of  extension,  lineal,  superficial,  or  solid,  shall  be  derived,  is  the  yard, 
of  3  feet,  or  36  inches. 

Hundred  Weight. 

In  contracts  for  the  sale  of  goods  or  commodities,  unless  a 
contrary  intention  appears,  the  term  "hundred  weight"  shall  mean 
one  hundred  pounds  avoirdupois. 

"Every  fool  is  wise  when  he  holds  his  tongue.** 


140  FARM    ACCOUNTS. 


Standard  Weight  of  Bushel. 

Tu  contracts  for  the  sale  of  any  of  the  following  articles,  unless 
a  contrary  intention  appears,  the  term  ''bushel"  shall  mean  the 
number  of  pounds  avoirdupois  herein  stated: 

Corn  in  ear,  70;  beans,  peas,  wheat,  clover  seed,  and  Irish  potatoes, 
60;  broom  corn  seed  and  sorghum  seed,  57;  shelled  corn  and  rye, 
56;  sweet  potatoes,  55;  onions  and  rutabagas,  52;  buckwheat,  hemp 
seed,  rcpe  seed,  beets  and  green  apples,  50;  barley,  millet,  and 
Hungarian  grass  seed,  48;  carrots  and  timothy  seed,  45;  blueberries 
and  parsnips,  42;  currants  and  gooseberries,  40;  cranberries,  36; 
oats,  32;  dried  apples  and  dried  peaches,  28;  charcoal,  20;  bluegrass, 
orchard  grass,  and  red  top  seed,  14;  plastering  hair,  unwashed,  8; 
plastering  hair,  washed,  4;  coal,  80,  but  if  sold  by  the  ton  the  weight 
shall  be  2000  pounds;  lime,  80,  but  if  sold  by  the  barrel  the  weight 
shall  be  200  pounds;  and-  a  cord  of  wood  shall  mean  128  cubic  feet. 

Whoever,  in  buying,  shall  take  any  greater  number  of  pounds  or 
cubic  feet  to  the  bushel,  ton,  or  cord,  as  the  case  may  be,  than  is 
herein  allowed,  or  in  selling  shall  give  any  less  number,  unless  the 
contract  so  provides,  shall  be  guilty  of  a  misdemeanor. 

Sealing  Required. 

Every  person  engaged  in  any  business  requiring  the  use  of 
weights  or  measures  shall  cause  those  used  by  him  to  be  tested  and 
sealed  by  the  county  sealer.  Every  person  who  shall  buy,  sell,  or 
dispose  of  any  goods  or  commodities  by  an  unsealed  weight,  measure, 
or  scale  which  has  been  sealed,  but  is  incorrect,  shall  be  guilty  of  a 
misdemeanor;    but  no  contract  of  sale  shall  thereby  be  rendered  void. 

Testing  upon  Request. 

Upon  written  request  of  any  person  aggrieved,  and  payment  of 
one  dollar,  and  mileage  at  the  rate  of  20c.  per  mile  going  and 
returning,  the  county  sealer,  or  his  deputy  shall  test  any  weights, 
measures,  or  scales  used  in  this  county,  whether  already  sealed  or 
not.  If  such  dealer  or  deputy  shall  give  to  the  person  complained  of 
prior  notice  of  such  testing,  he  shall  be  guilty  of  a  misdemeanor. 

Neglect  to  Procure  Standards. 

Whenever  a  county  treasurer  is  requested  in  writing  to  procure 
any  standard  of  weight  or  measure  required  by  law  to  be  kept  by 
him,  he  shall  procure  the  same  within  20  days  thereafter,  or  forfeit 
to  the  county  $100.00  at  the  suH  of  any  interested  person. 


'Just  try  to  be  yourself.    It  may  tire  you,  but  try  it. 


FARM    ACCOUNTS. 


141 


FORM    OF    PEDIGREE. 


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Beware  of  little  expenses;    a  small  leak  will  sink  a  ship. — Franklin. 


ANSWERS  TO  PRELIMINARY  WORK 

Vye's  Farm  Accounts. 


Student.                                              No.  I.          No.  II.  No.  III. 

Oct.  Balance  $18.78             $19.02  $21.42 

Nov 45.56               19.16  1.84 

Dec 9.09                 2.86  4.39 

Jan 7.53                2.64  13.05 

Feb 15.88                   .21  17.57 

Mar 9.28                 5.18  11.84 

John  Calendar,  Due  him $1.05 

Edw.  Berry,  Due  him 34.49 

William  Connelly,  Due  him 8.95 

Ralph  Palmer,  Due  him 96.12 

Hogs,  Gain  21.63 

Sheep,  Gain   83.18 

Cattle,  Gain   4«^«  3C  C 

Hogs,  Loss 70.35 


UNIVERSITY  OF  CAUFORNIA  UBRARY 


m: 


